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Regionally, Pennsylvania and New Jersey are tenth and ninth, respectively, for cigarette tax rates, with the latter boasting a tax 10 cents higher per pack than the commonwealth

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The [board of health's administrative tribunal and the environmental control board] office of administrative trials and hearings, acting pursuant to section 558 and subdivision 2 of section 1048 of the charter, or acting pursuant to section 1049-a of the charter, shall have the power to impose the civil penalties prescribed by subdivision e of this section