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Chapel Hill, NC: University of North Carolina Press, 2012

Interfaces 8 (7), 45614574 (2016)

NEW FEDERAL SMOKING AGE OF 21 YEARS OF AGE TO BUY CIGARETTES, CIGARS, TOBACCO AND ALL VAPE PRODUCTS NOW IN EFFECT

If units of merchandise or articles can be specifically identified (for example, by serial number), the merchandise or articles must be specifically identified and may not be identified by accounting method, unless it is established that inventory records, prepared and used in the ordinary course of business, treat the merchandise or articles to be identified as being received into and withdrawn from the same inventory (subject to the above conditions)