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Capital stock and foreign franchise tax: The phase-out began in 2000 under then-Republican Gov

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In Canada, interprovincial cigarette smuggling is negligible, possibly because the primary source of illicit cigarettes are First Nations reserves (most located in provinces of Ontario and Quebec) that have large distribution capacities15 16

Using Medicare diagnoses, we estimated the rate of prior smokers and current smokers for each year

For small businesses operating on a tight margin, this can be devastating

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