Maine Revised Statutes
Part 7: SPECIAL TAXES
Chapter 703: CIGARETTE TAX

36 §4361. Definitions - §4361. Definitions As used in this chapter, unless the context...

36 §4362. Licenses (REPEALED) - §4362. Licenses (REPEALED) SECTION HISTORY PL 1977, c. 696, §287...

36 §4362-A. Licenses - §4362-A. Licenses 1. Generally. A distributor doing business in this...

36 §4363. -- expiration; reissuance (REPEALED) - §4363. -- expiration; reissuance (REPEALED) SECTION HISTORY PL 1979, c....

36 §4364. -- revocation (REPEALED) - §4364. -- revocation (REPEALED) SECTION HISTORY PL 1983, c. 828,...

36 §4365. Rate of tax - §4365. Rate of tax A tax is imposed on all...

36 §4365-A. Rate of tax after September 30, 1989 (REPEALED) - §4365-A. Rate of tax after September 30, 1989 (REPEALED) SECTION...

36 §4365-B. Rate of tax after December 31, 1990 (REPEALED) - §4365-B. Rate of tax after December 31, 1990 (REPEALED) SECTION...

36 §4365-C. Rate of tax after June 30, 1991 (REPEALED) - §4365-C. Rate of tax after June 30, 1991 (REPEALED) SECTION...

36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED) - §4365-D. Rate of tax beginning November 1, 1997 (REPEALED) SECTION...

36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED) - §4365-E. Application of cigarette tax rate increase effective October 1,...

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

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 Stamps provided by State Tax Assessor (REPEALED) - §4366. Stamps provided by State Tax Assessor (REPEALED) SECTION HISTORY...

36 §4366-A. Cigarette tax stamps - §4366-A. Cigarette tax stamps 1. Generally. [PL 2009, c. 361,...

36 §4366-B. Importation of unstamped cigarettes - §4366-B. Importation of unstamped cigarettes 1. Generally. Except as provided...

36 §4366-C. Sales of cigarettes in contravention of law - §4366-C. Sales of cigarettes in contravention of law 1. Cigarettes;...

36 §4366-D. Additional cigarette tax (REPEALED) - §4366-D. Additional cigarette tax (REPEALED) SECTION HISTORY PL 2001, c....

36 §4367. Resale of stamps prohibited; redemption (REPEALED) - §4367. Resale of stamps prohibited; redemption (REPEALED) SECTION HISTORY PL...

36 §4368. Stamps affixed by licensed dealers (REPEALED) - §4368. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL...

36 §4369. Stamps affixed by licensed dealers (REPEALED) - §4369. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL...

36 §4370. Sale of unstamped cigarettes prohibited (REPEALED) - §4370. Sale of unstamped cigarettes prohibited (REPEALED) SECTION HISTORY PL...

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

36 §4372. Unstamped cigarettes to be confiscated (REPEALED) - §4372. Unstamped cigarettes to be confiscated (REPEALED) SECTION HISTORY PL...

36 §4372-A. Seizure and forfeiture of contraband cigarettes - §4372-A. Seizure and forfeiture of contraband cigarettes 1. Generally. Except...

36 §4373. Forfeiture proceedings (REPEALED) - §4373. Forfeiture proceedings (REPEALED) SECTION HISTORY PL 1969, c. 4...

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

36 §4374. Fraudulent stamps - §4374. Fraudulent stamps Any person who, with the intent to...

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

36 §4376. Oaths and subpoenas (REPEALED) - §4376. Oaths and subpoenas (REPEALED) SECTION HISTORY PL 1981, c....

36 §4377. Hearings by Tax Assessor (REPEALED) - §4377. Hearings by Tax Assessor (REPEALED) SECTION HISTORY PL 1977,...

36 §4378. Appeals (REPEALED) - §4378. Appeals (REPEALED) SECTION HISTORY PL 1977, c. 694, §712...

36 §4379. Administration; rules - §4379. Administration; rules The administration of this chapter is vested...

36 §4380. Use of metering machines (REPEALED) - §4380. Use of metering machines (REPEALED) SECTION HISTORY PL 1983,...

36 §4381. Tax credited to General Fund - §4381. Tax credited to General Fund The revenue derived from...

36 §4382. Tax is levy on consumer - §4382. Tax is levy on consumer The liability for, or...

36 §4383. Distributor responsibilities (REPEALED) - §4383. Distributor responsibilities (REPEALED) SECTION HISTORY PL 2001, c. 322,...

36 §4384. Reporting and payment of tax - §4384. Reporting and payment of tax A person who is...