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CDTFA Began Using More Accurate Data to Calculate the OTP Tax Rate, Resulting in an Additional $45 Million in Estimated Tax Revenue In our 2021 audit, we determined that the data CDTFA used to calculate the average wholesale cost of cigarettes was outdated and incomplete, resulting in CDTFAs collecting less OTP tax revenue than it should have

As mentioned earlier, when a candle burns, its not the wick that burns, but rather the wax of the candle

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