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CDTFA Has Not Ensured That Certain Tobacco Distributors Are Paying the Appropriate Amount of OTP Tax Key Points CDTFA has not obtained sufficient documentation to substantiate the reported costs of certain distributors other tobacco products

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Native cigarettes are less expensive primarily due to differences in taxation and distribution

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Vaping is the act of using an e-cigarette specifically, the inhaling of vapor from e-cigarettes such as Juuls, mods and vape pens