Maine Revised Statutes
Chapter 703: CIGARETTE TAX
36 §4366-B. Importation of unstamped cigarettes

§4366-B. Importation of unstamped cigarettes
1.  Generally.  Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State.  
[PL 2007, c. 438, §96 (AMD).]
2.  Exception for personal use.  An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from place to place within this State for the individual's personal use in a quantity not greater than 2 cartons.  
[PL 2007, c. 438, §96 (AMD).]
3.  Evidence.  The possession of more than 2 cartons of unstamped cigarettes by a person who is not a licensed distributor is prima facie evidence of a violation of this section.  
[PL 2007, c. 438, §96 (AMD).]
4.  Penalties.  The following penalties apply to violations of this section.  
A. A person who violates this section commits a Class E crime.   [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.   [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.  
[PL 2003, c. 452, Pt. U, §14 (RPR); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1997, c. 458, §10 (NEW). PL 1997, c. 668, §27 (AMD). PL 2003, c. 452, §U14 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §96 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 7: SPECIAL TAXES

Chapter 703: CIGARETTE TAX

36 §4361. Definitions

36 §4362. Licenses (REPEALED)

36 §4362-A. Licenses

36 §4363. -- expiration; reissuance (REPEALED)

36 §4364. -- revocation (REPEALED)

36 §4365. Rate of tax

36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)

36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)

36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)

36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)

36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)

36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005

36 §4366. Stamps provided by State Tax Assessor (REPEALED)

36 §4366-A. Cigarette tax stamps

36 §4366-B. Importation of unstamped cigarettes

36 §4366-C. Sales of cigarettes in contravention of law

36 §4366-D. Additional cigarette tax (REPEALED)

36 §4367. Resale of stamps prohibited; redemption (REPEALED)

36 §4368. Stamps affixed by licensed dealers (REPEALED)

36 §4369. Stamps affixed by licensed dealers (REPEALED)

36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)

36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)

36 §4372. Unstamped cigarettes to be confiscated (REPEALED)

36 §4372-A. Seizure and forfeiture of contraband cigarettes

36 §4373. Forfeiture proceedings (REPEALED)

36 §4373-A. Records required; inspection and examination; assessment of tax deficiency

36 §4374. Fraudulent stamps

36 §4375. Records; examinations by State Tax Assessor (REPEALED)

36 §4376. Oaths and subpoenas (REPEALED)

36 §4377. Hearings by Tax Assessor (REPEALED)

36 §4378. Appeals (REPEALED)

36 §4379. Administration; rules

36 §4380. Use of metering machines (REPEALED)

36 §4381. Tax credited to General Fund

36 §4382. Tax is levy on consumer

36 §4383. Distributor responsibilities (REPEALED)

36 §4384. Reporting and payment of tax