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Respectfully submitted, GRANT PARKS California State Auditor November 13, 2024 Staff: Nicholas Kolitsos, CPA, Audit Principal Sean McCobb, Senior Auditor Nathan Drake Rebecca McNeil Meredith Wang Legal Counsel: Natalie Moore Appendix Scope and Methodology We conducted this audit pursuant to the audit requirement in Revenue and Taxation Code section 30130.56

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Charlotta Pisinger, Nina Godtfredsen, Anne Mette Bender, A conflict of interest is strongly associated with tobacco industryfavourable results, indicating no harm of e-cigarettes, Preventive Medicine, Volume 119, 2019, Pages 124-131, ISSN 0091-7435, Harumitsu Suzuki, Naoki Aono, Yan Zhang, Kuniko Yuri, Maggy Audrey Murielle Bassole Epse Brou, Shigeki Takemura, Aya Higashiyama, Takahiro Tabuchi, Akira Fujiyoshi, Comparison of Publications on Heated Tobacco Products With Conventional Cigarettes and Implied Desirability of the Products According to Tobacco Industry Affiliation: A Systematic Review, Nicotine & Tobacco Research, Volume 26, Issue 5, May 2024, Pages 520526, Tobacco Tactics

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This can be done with pre-rolled cones