TOBACCO PRODUCTS TAX

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

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Section
36 §4401

Definitions

Section
36 §4402

Licenses

Section
36 §4403

Tax on tobacco products

Section
36 §4404

Returns; payment of tax and penalty

Section
36 §4404-A

Importation of tobacco products

Section
36 §4404-B

Sales of tobacco products in contravention of law

Section
36 §4404-C

Seizure and forfeiture of contraband tobacco products

Section
36 §4405

The tax assessor may estimate liability (REPEALED)

Section
36 §4406

Inspection of records; civil action for tax (REPEALED)

Section
36 §4407

Appeal procedure (REPEALED)

Section
36 §4408

Penalties; civil action for tax (REPEALED)

Section
36 §4409

Claims (REPEALED)