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The board administers the excise taxes on cigarettes and tobacco products, performs such administrative functions as processing tax returns for distributors of cigarettes and tobacco products, and supplies cigarette distributors with tax stamps that they must affix to every package of cigarettes

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These covariates reflected the risk of bias associated with study design (prospective cohorts versus others), representativeness of the study population, exposure measurement (measured at baseline only versus multiple times during follow-up), outcome assessment method (self-report versus medical records), degree of control for confounding, and potential for selection bias (based on percentage follow-up for longitudinal study designs and percentages of cases and controls for which exposure data could be ascertained for casecontrol designs)

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