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Iranian adults aged above 18 residing in urban or rural areas of one of the 31 provinces were studied as the target population, excluding certain individuals such as those with mental disorders and pregnant women

The evidence is clear that central administration of local taxes reduces compliance costs without sacrificing local revenue

Leaves are broadly ovate to elliptic, sometimes elliptic- lanceshaped or round, 2.5-12.5 cm or more in length, fleshy, hairy and sticky

"The tobacco industry has found the transition from cigarettes to next-generation products to be a slow one, "said Dan Coatsworth, head of markets at AJ Bell

State It is an affirmative defense to the unlawful sale or distribution that the seller reasonably relied upon fraudulent proof of age presented by the purchaser

'The tobacco industry argues that the new measures will bring economic chaos to the country