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Since 2013, on 1 March and 1 September of each year, the excise has been adjusted by an indexation factor determined by changes to Average Weekly Ordinary Times Earnings (AWOTE) over the previous six months

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Discount cigarette companies Liggett Group, Vector Tobacco and Xcaliber International which funded opposition to the tax initiative, Proposition EE tried to sue the state over the minimum tax provision, alleging Philip Morris will reap huge benefits from the new legislation and the changes will destroy their ability to compete in Colorado. In December, a federal judge rejected the companys request for a preliminary injunction