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The ACIR report, titled "Cigarette Bootlegging: A State and Federal Responsibility," stated that cigarette smuggling in the United States was primarily due to state tax differentials[76] and recommended, among other things, that governments exercise restraint with their cigarette tax rates.[77] The report is one of the most oft-cited studies of cigarette taxes and smuggling in the academic literature

The statute was not designed to provide an easy pathway to market for new products

Oklahoma is the only state in Tobacco Nation and one of only 10 U.S

This region is rich with Verona soil, giving this Virginia tobacco its distinct and aromatic flavor