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Although CDTFA and the State Controller do not oversee Proposition 56 funded grant programs, we reviewed how CDTFA calculates tobacco taxes and how the State Controller distributes the tax revenue

This is a little unexpected considering the fact that, although West Virginia has recently become a constitutional carry state (allowing people over 18 to carry a concealed firearm without a permit), there are various other states with even more relaxed firearm laws, including Arizona, Wyoming & Alaska (the latter even ranked first for gun death rate in Giffords Law Centers Gun Law scorecard in 2018)

Cigarettes vary in strength (nicotine), and smell