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For example, for unknown reasons Imperial Tobacco omits data from their manufacturing facilities in Laos and Turkey (Imperial Tobacco Group 2015)

the self-only HRA amount available for the HRA plan year (or the maximum dollar amount available for the plan year if the HRA provides for reimbursements up to a single dollar amount regardless of whether a participant has self-only or other than self-only coverage) as set forth in the written notice in accordance with paragraph (c)(6)(ii)(A) of this section

Tax rates can significantly impact the final cost of a carton, affecting both consumers and retailers

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