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Respectfully submitted, GRANT PARKS California State Auditor November 13, 2024 Staff: Nicholas Kolitsos, CPA, Audit Principal Sean McCobb, Senior Auditor Nathan Drake Rebecca McNeil Meredith Wang Legal Counsel: Natalie Moore Appendix Scope and Methodology We conducted this audit pursuant to the audit requirement in Revenue and Taxation Code section 30130.56

Most cartons hold 10 packs

Its not the volume of investment or the dealers/customers list or the staff or place or setup you are using

The design of the cigarettes has also changed

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When someone touches a surface that has smoke residue on it, that residue ends up on their hands and becomes more of a risk when they touch their face or mouth