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Historically, from the 1970s, the tobacco industry has conducted pharmacological studies on several nicotine analogs, to understand their pharmacological effects and determine their potential to replace nicotine in products and also to circumvent any foreseeable regulations on nicotine 14

The use of e-cigarettes is prohibited where smoking is prohibited

This legislation authorizes the IRS to extend relief to impacted taxpayers as soon as the governor of a state declares a disaster or state of emergency and expands the current mandatory extension following a federally-declared disaster declaration from 60 to 120 days

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