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In any event, you will need to maintain invoices and other records showing that wholesale tobacco products tax has been paid on all the inventory in your possession

Nicotine Tob Res 23(7):11431152

The requirement for submission of cigarette plans for cigarette packages and advertisements, and the specific requirements relating to the random and equal display and distribution of the required warnings on cigarette packaging and the quarterly rotation of required warnings in cigarette advertising, appear at Section 4(c) of the FCLAA and 21 CFR 1141.10

D., Vogel, S