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The suspect escaped, but was later captured.[145] Police identified the suspect as a drug addict "committing smash-and-grab burglaries to sustain his habit trading the cigarettes for crack."[146] Another popular technique or "channel" for trafficking in contraband cigarettes by individual store owners is to acquire untaxed cigarettes and then sell them illegally as single sticks for 50 cents each

[PubMed] [Google Scholar] Gambassi 1999 Gambassi G, Bernabei R

The points contained in the table raise questions for further examination and highlight potential issues

while all homeowners may receive the exemption, it is usually more meaningful to low- and moderate-income taxpayers, as that amount represents a larger share of their homes values or reduces their taxes more relative to their total incomes