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We investigate the quantum Hall (QH) states near the charge neutral Dirac point of a high mobility graphene sample in high magnetic fields. We find that the QH states at filling factors depend only on the perpendicular component of the field with respect to the graphene plane, indicating them to be not spin-related. A non-linear magnetic field dependence of the activation energy gap at filling factor suggests a many-body origin. We therefore propose that the and states arise from the lifting of the spin and sub-lattice degeneracy of the LL, respectively.

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