Maine Revised Statutes
Part 7: SPECIAL TAXES
Chapter 704: TOBACCO PRODUCTS TAX

36 §4401. Definitions - §4401. Definitions As used in this chapter, unless the context...

36 §4402. Licenses - §4402. Licenses 1. Generally. Every distributor shall obtain a license...

36 §4403. Tax on tobacco products - §4403. Tax on tobacco products 1. Smokeless tobacco. A tax...

36 §4404. Returns; payment of tax and penalty - §4404. Returns; payment of tax and penalty Every distributor subject...

36 §4404-A. Importation of tobacco products - §4404-A. Importation of tobacco products 1. Generally. Except as provided...

36 §4404-B. Sales of tobacco products in contravention of law - §4404-B. Sales of tobacco products in contravention of law 1....

36 §4404-C. Seizure and forfeiture of contraband tobacco products - §4404-C. Seizure and forfeiture of contraband tobacco products 1. Generally....

36 §4405. The tax assessor may estimate liability (REPEALED) - §4405. The tax assessor may estimate liability (REPEALED) SECTION HISTORY...

36 §4406. Inspection of records; civil action for tax (REPEALED) - §4406. Inspection of records; civil action for tax (REPEALED) SECTION...

36 §4407. Appeal procedure (REPEALED) - §4407. Appeal procedure (REPEALED) SECTION HISTORY PL 1985, c. 783,...

36 §4408. Penalties; civil action for tax (REPEALED) - §4408. Penalties; civil action for tax (REPEALED) SECTION HISTORY PL...

36 §4409. Claims (REPEALED) - §4409. Claims (REPEALED) SECTION HISTORY PL 1985, c. 783, §16...