text: The analysis in the final rule has been revised based on comments the FDA received and now also considers the costs and benefits associated with a rule issued by the Substance Abuse and Mental Health Services Administration ( SAMHSA ) on January 19 , 1996 , governing a program of State-operated enforcement activities to restrict the sale or distribution of tobacco products to individuals under the age of 18 .
  
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  The FDA wanted revisions in the final ruling to reflect the changes in the reporting of the costs entailed in enforcing tobacco product sales restrictions to minors .