§1818. Tax on adult use cannabis and adult use cannabis products
All sales tax revenue collected pursuant to section 1811 on the sale of adult use cannabis and adult use cannabis products must be deposited into the General Fund, except that, on or before the last day of each month, the State Controller shall transfer 12% of the sales tax revenue received by the assessor during the preceding month pursuant to section 1811 to the Adult Use Cannabis Public Health and Safety and Municipal Opt-in Fund established under Title 28‑B, section 1101. [PL 2021, c. 645, §5 (AMD); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 2017, c. 409, Pt. D, §4 (NEW). PL 2021, c. 645, §5 (AMD). PL 2021, c. 669, §5 (REV).
Structure Maine Revised Statutes
36 §1811-A. Credit for worthless accounts
36 §1811-B. Credit for tax paid on purchases for resale
36 §1812. Adding tax to sale price
36 §1813. Illegal collection of sales tax prohibited
36 §1814. Excessive and erroneous collections
36 §1815. Tax from sales occurring on tribal land
36 §1816. Special rules for mobile telecommunications services (REPEALED)
36 §1817. Taxes on retail marijuana and retail marijuana products (REPEALED)
36 §1818. Tax on adult use cannabis and adult use cannabis products