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[187] John Shannon, "The ACIR Study on State Excise Taxation of Sales to the Military," in Proceedings of the 49th Annual Meetings of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1975), 16

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We have just completed our third set of estimates for tobacco smuggling in 47 of the 48 contiguous states, this one based on data through 2011, with previous editions released in 2008 and 2010