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Defining Heavy Smoking Heavy smoking is typically defined as smoking a large number of cigarettes daily, but the exact threshold can vary

Annual License Renewal The annual license year for Cigarette tax is June 1 through May 30 each year and has a $1,000 annual renewal fee that must be received along with an application (CIG41) each year

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The researchers hypothesize that the large increase in cessation in California is a result of the price change in cigarettes after the tax