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In 1978 the NTTA's Committee on Tax Evasion's "Report of Indian Cigarette Tax Litigation" warned of substantial revenue losses and stated that others besides state officials should be concerned about the continued sale of tax-free cigarettes in smokeshops: Cigarette manufacturers and distributors should be concerned because these tax losses must be made up by increases in other taxes, some of which will inevitably fall upon them

It must be acknowledged that hemp flower cigarettes eschew nicotine and harmful substances typically encased in tobacco cigarettes