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In some cases, where the work is carried out in certain countries outside North America, you may have to pay duty and/or tax on the entire value of the vehicle, vessel or aircraft when you bring it back

[187] John Shannon, "The ACIR Study on State Excise Taxation of Sales to the Military," in Proceedings of the 49th Annual Meetings of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1975), 16

Lacko M, Braakhuis BJ, Sturgis EM, Boedeker CC, Suarez C, Rinaldo A, et al

MTL devices, on the other hand, simulate the experience of smoking more closely and are typically recommended for individuals transitioning from cigarettes to vapes