| http://www.w3.org/ns/prov#value | - (A) That part of a final tax liability, including related interest, additions to tax, penalties, or other amounts assessed under this part, arising from a transaction or transactions in which the board finds no evidence that the taxpayer collected cigarette or tobacco products tax reimbursement or cigarette or tobacco products tax reimbursement from the purchaser or other person and which was dete
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