An Act Making Unified Appropriations and Allocations for the Expenditures of State Governffil~nt, General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2C14 and June 30, 2015
Maine Legislature, Session 126, LD 1509
Committee Amendment CA_A-HA_O_H496 (House)
Amends: 36 MRSA §4365

HOUSE AMENDMENT .() " to COMMITTEE AMENDMENT "A" to H.P. 1079, 
L.D. 1509, Bill, "An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Governffil~nt, General Fund and Other Funds and Changing Certain 
Provisions of the Law Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2C14 and June 30, 2015" 
Amend the amendment by it1serting after Part MMMMM the following: 
'PARTNNNNN 
Sec. NNNNN-l. 36 MRSA §4365, as amended by PL 2005, c. 457, Pt. AA, § 1 
and affected by §8, is further amended to read: 
§4365. Rate of tax 
A tax is imposed on all cigarettes imported into this State or held in this State by any 
person for sale at the rate of 100 mills for each cigarette. Beginning October 1, 2013, the 
rate of tax is imposed on all cigarettes imported into this State or held in this State by any 
person for sale at the rate of 101.5 mills for each cigarette. 
Payment of the tax is 
evidenced by the affixing of stamps to the packages containing the cigarettes. 
Sec. NNNNN-2. 
Ap'propriations and allocations. 
The following 
appropriations and allocations are made. 
ADMINISTRATIVE AND Fl~ANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funds for computer programming, printing and mailing costs to 
implement the increase of the cigarette tax. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$11,820 
$11,820 
HOUSE AMENDMENT 
2014-15 
$0 
$0 
~. 
~ 
~ 
HOUSE AMENDMENT" 0 .. to COMMITTEE AMENDMENT "An to H.P. 1079, L.D. 1509 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment increases the tax imposed on cigarettes by 3¢ per pack of cigarettes 
to offset the revenue loss used to fund the seed capital tax investment program. 
FISCAL NOTE REQUIRED 
(See attached) 
SPQNSQREDBY: ~~ 
(Representative MCLEAN) 
TOWN: Gorham 
HOUSE AMENDMENT 
• 
Approved: 06/13/13 
~ac 
LD 1509 
LR 1046(43) 
An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, 
General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 2014 and June 30, 2015 
Fiscal Note for House Amendment" 0" to Committee Amendment "A" 
Sponsor: Rep. McLean of Gorham 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2013-14 
FY2014-15 
FY 2015-16 
FY 2016-17 
Net Cost (Savings) 
General Fund 
($992,960) 
($1,427,100) 
($1,418,600) 
($1,410,000) 
Appropriations/Allocations 
General Fund 
$11,820 
$0 
$0 
$0 
Revenue 
General Fund 
$1,004,780 
$1,427,100 
$1,418,600 
$1,410,000 
Other Special Revenue Funds 
$70 
$100 
$100 
$100 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PARTNNNNN, Section 2 
$11,820 
$0 
$0 
$0 
Revenue 
General Fund 
PART NNNNN, Section 1 
$1,004,780 
$1,427,100 
$1,418,600 
$1,410,000 
Other Special Revenue Funds 
PART NNNNN, Section 1 
$70 
$100 
$100 
$100 
Fiscal Detail and Notes 
This amendment decreases the General Fund cost of the bill by $992,660 in fiscal year 2013-14 and $1,427,100 in 
fiscal year 2014-15. A balance budget is maintatned for the 2014-2015 biennium. 
LRI046(43) - Fiscal Note - Page 1 of 1