| http://www.w3.org/ns/prov#value | - MCN argues that the method by which the Excise Tax Statute is applied to tobacco products other than cigarettes creates a financial disincentive for OTC-licensed wholesalers to do business with MCN. The OTC-licensed wholesalers must bear the initial incidence of the excise tax and receive a refund at the end of the month equal to the lesser of 1/12 of their allocated share of the probable demand o
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