In other research, exposure to secondhand smoke has been associated with impaired lung function in children, which is related to chronic obstructive pulmonary disease (COPD) in adulthood (Johannessen, Bakke, Hardie, & Eagan, 2012)
Although, regular smokers may have detectable levels for as long as 20 days
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"Tobacco Taxes: Federal Revenue Implications of Tax Rate Differences and Drawback Refunds" (PDF)
Lets simplify it