former tobacco user icd 10 ICD-10 F17.210: Nicotine Dependence, Cigarettes Page:ICD-10-CM (2010).djvu/64 - Wikisource, the
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Closed systems typically have higher nicotine content than open systems.[77] Thus, legislators could consider establishing a tiered system, where open refillable systems are taxed at a lower rate than closed systems, with different rates designed to equalize taxation and keep it neutral, not introduce unnecessary disparities

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