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Section 701(b) reads: Section 5701(b) of such Code [Internal Revenue Code of 1986] is amended (1) by striking $19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001) in paragraph (1) and inserting $50.33 per thousand , and (2) by striking $40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001) in paragraph (2) and inserting $105.69 per thousand