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If a location walled off the smoking area from the restaurant space, patrons under the age of 21 could be admitted

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The leading identified cause of those residential fires is smoking materials (cigarettes): one fifth of all residential fire deaths, and two-fifths of those where the cause is known

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The state adopted an income tax in the 1970s in part to provide property tax relief, but over time the swap proved hard to manage and hard to enforce, and today, New Jersey has one of the highest effective property tax and state income tax rates in the nation