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A filing fee of around $40 is required

These smokers seek out border localities withlower taxes, such as other states, other countries or Indian reservations

HHS Standard Values for Regulatory Analysis

The situation is murkier for renters: Only four states require landlords to disclose past radon levels to tenants, according to a database assembled by Temple Universitys Center for Public Health Law Research

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New Yorkers are already more likely to buy smokes on the black market than legally, says the Tax Foundation, a nonpartisan tax research group