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To that end, the ACIR report also recommended a federal law to prohibit the transport of large quantities of cigarettes across state lines with the intent of evading state and local excise taxes.[78] The report also discussed a more radical course of action the federal government could take: federalizing the cigarette tax

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Nicotine addiction is especially harmful for developing brains, and its use during adolescence can disrupt the formation of brain circuits that control attention, learning, and susceptibility to addiction

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