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[26] The smoking age in Arkansas was 18 in 1988

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Senate Hearing on Tobacco Taxes Owed, Avoided, and Evaded, Tax Foundation, July 29, 2014, [7] Gary Fields, States Go to War on Cigarette Smuggling, The Wall Street Journal , July 20, 2009, [8] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr