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TRA must receive the refund application within: uncollectible debt 90 days of the earlier of: the date you received a notice of bankruptcy or notice appointing a receiver, or the date you identified the debt as uncollectible for income tax purposes stolen or destroyed tobacco 1 year of when you first became aware of the theft or destruction stale-dated tobacco 1 year of when you first became aware of the stale-dated tobacco exported tobacco 3 years from the end of the year in which the tobacco was exported Step 3

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Overall, up to 45% of women stop smoking spontaneously during pregnancy, due to factors such as concern for the health of the fetus, social expectation, physical aversion to cigarette smoke and decreased withdrawal symptoms due to the physiological changes of pregnancy

In 2023, only 9.5 percent of high school students reported ever trying combustible cigarettes, while just 1.1 percent reported current smoking well below the World Health Organizations five percent benchmark for a smoke-free society