REPUBLIC OF LIBERIA
WHEREAS, Section 1121 otthe Liberia Revenue Code of 2000 as Amended in 2011 states that, "Excise tax at a rate of 35 percent shall be levied on tobacco and on any product containing tobacco, including cigarettes, cigars, snuff, chewing tobacco, and similar products, whether imported to or manufactured in Liberia"; WHEREAS, Section 1 160(c) of the Liberia Revenue