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Accumulating evidence suggesting that e-cigarette use can lead to neurological deficits are largely attributed to nicotine, as its effects are well studied in traditional tobacco cigarettes

Legislators could consider establishing a tiered system, where open refillable systems are taxed at a lower rate than closed systems, with different rates designed to equalize taxation and keep it neutral, not introduce unnecessary disparities

As Tobias Rther said, one cigarette is a slip

___ Associated Press writer Michael Felberbaum in Richmond, Va., contributed to this report.

The tax would raise the almost $100 billion by doubling rates on cigarettes and increasing rates on all other tobacco and nicotine products to achieve parity with the new rate on cigarettes