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The number was calculated by multiplying Michigan's per-capita cigarette consumption by the number of tribe members living on the reservation, and then subtracting the 25 percent of cigarettes that were estimated to be purchased by Indians off the reservation.[82] The agreement also allowed the state to conduct an annual audit, and the tribe agreed to pay the excess tax if it purchased more than the allotted number of cigarettes in one year

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testing of the tobacco product and test results demonstrating compliance with the standard