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shall, subject to subsection (2), (c) without delay after first being in possession of the tobacco in the province, (i) report at the nearest open collection point to the place where the purchaser was first in possession of the tobacco in the province, (ii) complete a report in approved form with respect to the tobacco, and (iii) give the completed form to a special collection agent or tax officer at the collection point
Found here Transcript of Jeffrey Wigand's Pascagoula Testimony (1995, November 29)
*For those who smoke 10 or less cigarettes per day
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Tobacco use and cardiovascular disease Tobacco products are made entirely or partly of leaf tobacco
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