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Coders working with complex tobacco use presentations should review those notes alongside the CMS ICD-10-CM Official Guidelines for Coding and Reporting before finalizing code selection

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ADVANCED PROTECTION : The high-hardness plastic shell has anti-scratch, anti-extrusion, and moisture-proof properties, which can effectively prevent cigarette damage

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Also called excise taxes or Pigouvian taxes, these are designed to discourage consumption by increasing prices, while potentially generating revenue to address negative externalities associated with the taxed goods