Use related content when more information about a topic can be found on other pages or websites.
Combine an <h3> and an unordered list.
        
        <div class="row">
    <div class="columns">
        <section>
            <h3>Related content</h3>
            <div class="phm-mu">
                <ul>
                    <li>
                        <a class="external" href="http://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/Pages/Cigarette-Tax.aspx#.V8MgVfkrK00">Pennsylvania Cigarette Tax</a>
                    </li>
                    <li>
                        <a class="external" href="http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Pages/Cigarette-Tax.aspx#.V8Mf3_krK00">Pennsylvania Cigarette Tax forms</a>
                    </li>
                </ul>
            </div>
        </section>
    </div>
</div>