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Colorado state law previously stated that In order to qualify for distribution of state income tax moneys, units of local government are prohibited from imposing fees, licenses, or taxes on any person as a condition for engaging in the business of selling cigarettes or from attempting in any manner to impose a tax on cigarettes. This preventing localities from licensing cigarettes retailers or imposing their own cigarette taxes

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Nothing disrupts a smoke like a malfunctioning pipe

Moyer 2013

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