The procedure being employed is fair as the final order is effective immediately. The emergency rule does not seek to assess taxpayers in excess of the Division’s plain reading of s. 210.25(13), F.S., and it preserves the Division’s longstanding interpretation of s. 210.25(13), F.S., which provides funding for the aforementioned health related programs. Other tobacco product taxpayers will not be harmed by the filing of this emergency rule as they will remit tax and surcharge on other tobacco products as they have since the inception of the tax and surcharge. In the event that the final order is upheld, other tobacco product taxpayers will be able to apply for a tax refund. The emergency rule does not restrict entry into the profession, has no effect of the availability of services to the public, does not have an impact on job retention, and does not restrict employment seekers.