CIGARETTE TAX

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. SPECIAL TAXES
  5. CIGARETTE TAX

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Section
36 §4361

Definitions

Section
36 §4362

Licenses (REPEALED)

Section
36 §4362-A

Licenses

Section
36 §4363

expiration; reissuance (REPEALED)

Section
36 §4364

revocation (REPEALED)

Section
36 §4365

Rate of tax

Section
36 §4365-A

Rate of tax after September 30, 1989 (REPEALED)

Section
36 §4365-B

Rate of tax after December 31, 1990 (REPEALED)

Section
36 §4365-C

Rate of tax after June 30, 1991 (REPEALED)

Section
36 §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Rate of tax beginning November 1, 1997 (REPEALED)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Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)

Section
36 §4365-F

Application of cigarette tax rate increase effective September 19, 2005

Section
36 §4366

Stamps provided by State Tax Assessor (REPEALED)

Section
36 §4366-A

Cigarette tax stamps

Section
36 §4366-B

Importation of unstamped cigarettes

Section
36 §4366-C

Sales of cigarettes in contravention of law

Section
36 §4366-D

Additional cigarette tax (REPEALED)

Section
36 §4367

Resale of stamps prohibited; redemption (REPEALED)

Section
36 §4368

Stamps affixed by licensed dealers (REPEALED)

Section
36 §4369

Stamps affixed by licensed dealers (REPEALED)

Section
36 §4370

Sale of unstamped cigarettes prohibited (REPEALED)

Section
36 §4371

Possession of unstamped cigarettes; prima facie evidence (REPEALED)

Section
36 §4372

Unstamped cigarettes to be confiscated (REPEALED)

Section
36 §4372-A

Seizure and forfeiture of contraband cigarettes

Section
36 §4373

Forfeiture proceedings (REPEALED)

Section
36 §4373-A

Records required; inspection and examination; assessment of tax deficiency

Section
36 §4374

Fraudulent stamps

Section
36 §4375

Records; examinations by State Tax Assessor (REPEALED)

Section
36 §4376

Oaths and subpoenas (REPEALED)

Section
36 §4377

Hearings by Tax Assessor (REPEALED)

Section
36 §4378

Appeals (REPEALED)

Section
36 §4379

Administration; rules

Section
36 §4380

Use of metering machines (REPEALED)

Section
36 §4381

Tax credited to General Fund

Section
36 §4382

Tax is levy on consumer

Section
36 §4383

Distributor responsibilities (REPEALED)

Section
36 §4384

Reporting and payment of tax