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(4) The reduced tax rate or tax credit being assigned, either: (i) For distilled spirits: (A) The reduced tax rate of $2.70 per proof gallon on the first 100,000 proof gallons imported in the calendar year

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Much of the discussion centered around not just the medical harms of cigarette smoking but its fiscal impact, particularly given that Georgias state cigarette taxwhich we can view as a users fee for partaking in this costly and harmful behavioris the second lowest in the nation