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The schoolmaster who imagines that he is loved and trusted by his boys is in fact mimicked and laughed at behind his back

The tax applies to any solution or other material containing nicotine that is intended to be used in a vapor product

Reg Stud Mar Sci 46:101902

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Because of their narrow base, revenue from excise taxes tend to be unstable, and some sources of revenue (like taxes on tobacco) are in long-term decline