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It was created to address the problem of illegal tobacco distribution in the Commonwealth and the loss of millions of dollars of legitimate tax revenues to the state every year [emphasis added]. Massachusetts tax policy stimulated so much tax evasion that the state created a separate team just to find and punish tax evaders

Importantly, use of the high concentration e-cigarette did not increase overall nicotine dependence, and was associated with a greater reduction in cigarette smoking compared to the cigarette substitute. While it has been hypothesized that the use of e-cigarettes could increase overall nicotine dependence, the research team said their study found that initiating e-cigarette use to reduce cigarette consumption resulted in reduced cigarette dependence and low e-cigarette dependence

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