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Covered by a 60 Day Guarantee

CMS proposes at proposed 427.501 the use of an initial Preliminary Rebate Report and a subsequent Rebate Report, with an opportunity for manufacturers to identify certain mathematical errors (see proposed 427.503 and discussed in further detail later in this section) and one regular reconciliation of the rebate amount to account for data revisions 12 months after the Rebate Report is provided

At the same time, tobacco duty will be increased to preserve the financial incentive for cigarette smokers to switch to vaping

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