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Bond Overview Purpose: To guarantee payment for all state tobacco taxes and fees Who Needs It: Tobacco wholesale dealers and retailers in North Carolina Regulating Body: The North Carolina Department of Revenue Required Coverage: $100$100,000, based on license type and tax liability Premium Rates: Typically 0.53% of the bond amount, credit-based How much does a cigarette or tobacco tax bond cost in North Carolina

Smoking cessation in patients with chronic obstructive pulmonary disease: a doubleblind, placebocontrolled, randomised trial

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