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13.3 If a Seller withdraws a Lot from Sale after the Company has advertised and/or catalogued the Lot for auction but before the Lot has been put on view, the Seller shall pay to the Company the Expenses plus a withdrawal fee equal to 25% plus GST of the higher of: (a) the average of the Estimated Selling Range high and low estimates

Georgia charges an excise tax of just $0.37 per pack, the second-lowest in the nation

This measure is going to have an important difference, especially over time, said Cunningham