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SPECIAL NOTE: If you are a Class 3 SOT (Special Occupation Tax) payer (Dealer in Class 3 Weapons) you are able to transfer functional NFA firearms to or from other SOT payers and government agencies with BATFE approval, but without having to pay a transfer tax

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Compared to smokers, e-cigarette users tend to smoke more evenly throughout the day, thereby reducing nicotine levels in the blood, leading to less harm to the human body [30]

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