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To make matters worse, 25 states divert revenue raised from motor fuel taxes to unrelated spending programs.[54] With these issues threatening the sustainability of the established motor fuel taxes, it may be time for lawmakers at both the state and federal levels to consider other options for transportation revenue

rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources

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University of California San Francisco Center for Tobacco Control and Education