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[14] Roger Bate, Cody Kallen, and Aparna Mathur, The perverse effect of sin taxes: the rise of illicit white cigarettes, Applied Economics, Aug

Modified Risk Tobacco Products The modified risk tobacco product (MRTP) pathway is outlined in the 2009 Family Smoking prevention and Tobacco Control Act [and] allows companies to submit applications for the FDA to evaluate whether a tobacco product may be sold or distributed for use to reduce harm or the risk of tobacco-related disease associated with commercially marketed tobacco products. The FDA maintains that the products authorized to be marketed with this claim are neither safe nor FDA-approved