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Figure 3 CDTFA Bases Its Calculation of the Tax Rate for Other Tobacco Products on the Wholesale Cost of Cigarettes Source: CDTFAs fiscal year 201819 other tobacco products tax rate calculation

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These include Untreated psychological conditions such as anxiety, depression, conduct disorders, and ADHD Temperament Having an eating disorder Having friends who use drugs Not having parental supervision Not having parents that set limits Living with family who condone drug use Frequent conflicts in a family home Individual risk factors that indicate a person is more at risk for abuse are people who have high sensation seeking behaviors have impulsive behavior are psychologically distressed have difficulty managing emotions think their peers are using drugs think drug use is a low-risk behavior LOCAL RESOURCES The Partnership to End Addiction has a great parent education center with information about different illicit drugs, treatment resources, and educational resources