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attempt to carve out, or have their products fall into, regulatory loopholes

The Commissioner of Revenue Services coordinates the inspections and prepares reports on enforcement efforts undertaken pursuant to the law, including the number of unannounced inspections conducted, a summary of enforcement actions taken and an assessment of the progress made in the previous fiscal year in reducing the availability of tobacco products to minors

[46] Since 2019, the smoking age in Louisiana has been 21 under federal law

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