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The Dutch Heart Health Community Intervention Hartslag Limburg: effects on smoking behaviour

("periodic returns and remittances of tax") 1(2) When a person is transported from a place outside the province to a destination in the province by a common carrier engaged in carrying passengers for hire, the "nearest" collection point to the place where the person is first in possession of tobacco in the province is the collection point nearest the person's destination in the province

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Camerota F, Castori M, Celletti C, Colotto M, Amato S, Colella A, et al