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It has leveled off at about $1 billion a year in the past few years, thanks to a crackdown on counterfeit tax stamps, said Anita Gore, a spokeswoman for California Board of Equalization

The size of the reward generally may not exceed 30% of the cost of employee-only coverage under the plan, although it can be as much as 50% in the case of smoking cessation programs

The company's corporate officers and others in high-level positions must also sign a document stating they will "not smoke during work hours" before assuming their posts

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These include nicotine replacement therapy and certain medicines

To prove a real health benefit, researchers would need strong evidence that people who use carbon filters have lower rates of smoking-related diseases compared to similar smokers who do not use them