<ul><li><a href=https://www.boe.es/buscar/act.php?id=BOE-A-1998-10407&p=20171118&tn=1 target=_blank>Law on the Tobacco Market Regulation and Tax Regulations(Ley 13/1998, de 4 de mayo, de Ordenación del Mercado de Tabacos y Normativa Tributaria, Adopted 25/05/1998, last modified 18/11/2017, Articles 4 and 5)</a></li></ul>