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As an example, 25 states divert a significant amount of revenue raised from motor fuel taxes to unrelated spending programs like education (Kansas and Texas), tourism (Utah), or wildlife conservation (Florida).[19] In addition, according to Campaign for Tobacco-Free Kids, states underfund tobacco cessation programs (measured against federal best practices) despite raising significant revenue from tobacco excise taxes.[20] In addition to limiting use of excise taxes to raise general revenue, governments should also remain cautious when forecasting excise revenue

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The goal is to enroll a cohort most likely to represent real-world smokers who want to stop smoking using a nicotine patch and for whom it will be safe to do so