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Experts argue that a more comprehensive system centered on the function and intended use of products rather than just their ingredients is needed to keep up with the rapidly-evolving tobacco market

In addition to transferring enforcement to the Department, proposals offered by the wholesalers and distributors included transferring some administration of the local tax to the Department (processing returns and distributing revenue to localities) while leaving enforcement responsibilities with localities

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Drug and Alcohol Dependence 175:5559