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This is another example of how the Rules interpretation of 1313(v) creates a conflict with 1313(l) and cannot support the Governments interpretation

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Tobacco Free New York State (TobaccoFreeNYS) is a non-profit organization dedicated to making New York State a healthier place to live, work, and play

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Education: Among adults 25 and older, 23.1 percent who do not graduate from high school and 36.8 percent with a General Education Development (GED) certificate smoke, compared to 7.1 percent of those with a college education and 4.1 percent of those with a graduate degree