Maine Revised Statutes
Chapter 723: CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)
36 §4924. Returns; payment of excise tax

§4924. Returns; payment of excise tax
On or before the 15th day of each month, a cultivation facility licensee shall file a return, as required by the assessor, and pay to the assessor all excise taxes due under this chapter for the preceding calendar month.   [PL 2019, c. 231, Pt. B, §7 (NEW).]
SECTION HISTORY
PL 2019, c. 231, Pt. B, §7 (NEW).

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Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 7: SPECIAL TAXES

Chapter 723: CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)

36 §4921. Definitions

36 §4922. Registration

36 §4923. Excise tax imposed

36 §4923-A. Calculation of excise tax imposed on wet cannabis flower and wet cannabis trim

36 §4924. Returns; payment of excise tax

36 §4925. Application of excise tax revenue