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If a purchaser chooses to do this, they must post a surety bond and complete Form 04-623, "Application to Purchase Cigarette Tax Stamps on Deferred Payment Basis." Exempt from the cigarette tax are sales to authorized military personnel by a military exchange, commissary or ship store, and sales by an Indian reservation business located within in Indian reservation to members of the reservation

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This report is the first on light smoking and heart disease to combine the results from many studies141 in total, involving nearly 13 million people