reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4312 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4312. Advisory committee

 §4312. Advisory committee The University of Maine System Wild Blueberry Advisory Committee, as authorized by Title 5, chapter 379, is appointed by the Wild Blueberry Commission of Maine. The committee consists of 7 members who are active in and representative of the wild blueberry industry. The duty of the committee is to advise and work with the University of Maine System to develop and approve a plan of work and budgets for research and extension programs related to the production and use of wild blueberries.   [PL 1997, c. 511, §19 (AMD).]Current members of the advisory committee shall continue to serve for the duration of their current appointments. New appointments to the advisory committee must be for terms of 4 years, and members may be reappointed for additional terms.   [PL 2019, c. 186, §1 (AMD).]SECTION HISTORY PL 1977, c. 533, §6 (AMD). PL 1983, c. 836, §9 (RPR). PL 1985, c. 75 (AMD). PL 1985, c. 295, §55 (AMD). PL 1985, c. 737, §A99 (AMD). PL 1985, c. 779, §82 (AMD). PL 1987, c. 402, §A186 (AMD). PL 1989, c. 503, §B166 (AMD). PL 1997, c. 511, §19 (AMD). PL 2019, c. 186, §1 (AMD).
36 ME Rev Stat § 4312-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4312-A. Appropriation of moneys received (REPEALED)

 §4312-A. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1971, c. 425, §5 (NEW). PL 1977, c. 533, §7 (AMD). PL 1989, c. 29, §4 (RP).
36 ME Rev Stat § 4312-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4312-B. Maine Blueberry Commission (REPEALED)

 §4312-B. Maine Blueberry Commission (REPEALED)SECTION HISTORY PL 1971, c. 425, §5 (NEW). PL 1977, c. 533, §8 (RPR). PL 1983, c. 812, §272 (AMD). PL 1983, c. 836, §10 (RPR). PL 1985, c. 737, §A100 (RPR). P&SL 1987, c. 130 (AMD). PL 1989, c. 503, §B167 (AMD). PL 1995, c. 331, §2 (AMD). PL 1997, c. 511, §20 (RP).
36 ME Rev Stat § 4313 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4313. Tax as additional (REPEALED)

 §4313. Tax as additional (REPEALED)SECTION HISTORY PL 1981, c. 364, §46 (RP).
36 ME Rev Stat § 4314 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4314. Permit required

 §4314. Permit required 1.  Possession or removal unlawful.  It is unlawful for a person to harvest, pick, rake, possess or remove wild blueberries from the land of an owner without first securing written permission from the owner or the owner's authorized agent. This section does not apply to members of an organized crew, if the crew leader has first secured the written permission of the owner. The written permission must identify the land by reference to tax map, lot number and town, township or plantation or to global positioning coordinates for the area where wild blueberries are managed. A person authorized to make inspections under this chapter may require a person on the land of an owner who has possession of wild blueberries or is found harvesting, raking, picking or removing wild blueberries to show valid written permission. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.   [PL 2007, c. 694, §6 (AMD).] 2.  No effect on other laws.  Nothing in this section may be construed:   A. To relieve any person of any obligation to obtain permission to enter upon the land or premises of another; or   [PL 1989, c. 214, §2 (NEW).]B. To affect any criminal or civil liability which may exist for unauthorized entry, trespass, theft or conversion.   [PL 1989, c. 214, §2 (NEW).][PL 1989, c. 214, §2 (NEW).] 3.  Violation; first offense.  A person who violates subsection 1 commits a Class E crime.   [PL 2007, c. 694, §7 (RPR).] 4.  Violation; subsequent offenses.  A person who violates subsection 1 when the person has 2 prior convictions for violation of subsection 1 commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.   [PL 2007, c. 694, §8 (NEW).] SECTION HISTORY PL 1989, c. 214, §2 (NEW). PL 1997, c. 511, §22 (AMD). PL 2007, c. 694, §§6-8 (AMD).
36 ME Rev Stat § 4317 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4317. Authorized law enforcement

 §4317. Authorized law enforcement State police, county sheriffs and their deputies, municipal enforcement officers, state forest rangers and game wardens are authorized to make inspections, conduct investigations, make arrests and otherwise enforce this chapter.   [PL 1989, c. 214, §2 (NEW).]SECTION HISTORY PL 1989, c. 214, §2 (NEW).
36 ME Rev Stat § 4318 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4318. Sunset provision (REPEALED)

 §4318. Sunset provision (REPEALED)SECTION HISTORY PL 1989, c. 214, §2 (NEW). PL 1991, c. 506, §6 (RP).
36 ME Rev Stat § 4361 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4361. Definitions

 §4361. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1997, c. 458, §1 (AMD).]1.  Dealer.   [PL 2007, c. 438, §88 (RP).] 1-A.  Cigarette.  "Cigarette" means a cigarette, as defined in Section 5702 of the Code.   [PL 1997, c. 458, §1 (AMD).] 1-B.  Delivery sale.  "Delivery sale" means a sale of cigarettes to a consumer in this State when:   A. The purchaser submits the order for the sale by means of telephonic or other electronic method of voice transmission, the Internet or a delivery service; or   [PL 2011, c. 285, §9 (NEW).]B. The cigarettes are delivered by use of a delivery service.   [PL 2011, c. 285, §9 (NEW).][PL 2011, c. 285, §9 (NEW).] 2.  Distributor.  "Distributor" means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid.   [PL 2011, c. 285, §10 (AMD).] 3.  Licensed dealer.   [PL 1983, c. 838, §12 (RP).] 4.  Licensed distributor.  "Licensed distributor" means a distributor licensed under this chapter.   [PL 1983, c. 828, §12 (AMD).] 4-A.  Licensed wholesale dealer.   [PL 1997, c. 458, §1 (RP).] 5.  Person.   [PL 1997, c. 458, §1 (RP).] 6.  Sale or sell.  "Sale" or "sell" includes or applies to gifts, exchanges and barter.   [PL 1997, c. 458, §1 (AMD).] 7.  Sub-jobber.   [PL 1997, c. 458, §1 (RP).] 8.  Tax Assessor.   [PL 1979, c. 378, §29 (RP).] 9.  Unclassified importer.   [PL 1997, c. 458, §1 (RP).] 10.  Unstamped cigarettes.  "Unstamped cigarettes" means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed.   [PL 1997, c. 458, §1 (NEW).] SECTION HISTORY PL 1979, c. 378, §29 (AMD). PL 1983, c. 828, §12 (AMD). PL 1997, c. 458, §1 (AMD). PL 2007, c. 438, §88 (AMD). PL 2011, c. 285, §§9, 10 (AMD).
36 ME Rev Stat § 4362 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4362. Licenses (REPEALED)

 §4362. Licenses (REPEALED)SECTION HISTORY PL 1977, c. 696, §287 (AMD). PL 1979, c. 508, §1 (AMD). PL 1983, c. 828, §13 (AMD). PL 1997, c. 458, §2 (RP).
36 ME Rev Stat § 4363 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4363. -- expiration; reissuance (REPEALED)

 §4363. -- expiration; reissuance (REPEALED)SECTION HISTORY PL 1979, c. 508, §2 (AMD). PL 1997, c. 458, §4 (RP).
36 ME Rev Stat § 4364 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4364. -- revocation (REPEALED)

 §4364. -- revocation (REPEALED)SECTION HISTORY PL 1983, c. 828, §14 (AMD). PL 1997, c. 458, §5 (RP).
36 ME Rev Stat § 4365 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365. Rate of tax

 §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. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.   [PL 2005, c. 457, Pt. AA, §1 (AMD); PL 2005, c. 457, Pt. AA, §8 (AFF).]SECTION HISTORY PL 1965, c. 343, §§1,2 (AMD). P&SL 1967, c. 154, §G (AMD). P&SL 1967, c. 191, §§E1,E2 (AMD). PL 1967, c. 544, §§96,97 (AMD). PL 1967, c. 544, §§110,113 (RP). PL 1969, c. 295, §§6,7 (AMD). P&SL 1971, c. 117, §§E1,2 (AMD). PL 1973, c. 768, §§2,3 (AMD). PL 1975, c. 623, §60 (AMD). PL 1977, c. 477, §§13,14 (AMD). PL 1977, c. 696, §288 (AMD). PL 1979, c. 127, §198 (AMD). PL 1983, c. 477, Pt. F, Subpt. 2 (AMD). PL 1983, c. 859, §§M8,M13 (AMD). PL 1985, c. 1 (AMD). PL 1985, c. 535, §9 (AMD). PL 1989, c. 588, §D1 (AMD). PL 1997, c. 458, §6 (RPR). PL 1997, c. 560, §A2 (AMD). PL 1997, c. 560, §A5 (AFF). PL 1997, c. 643, §T3 (AMD). PL 1997, c. 643, §T6 (AFF). PL 1997, c. 750, §D1 (AFF). PL 1999, c. 414, §37 (AMD). PL 2001, c. 396, §31 (AMD). PL 2001, c. 439, §SSSS1 (AMD). PL 2001, c. 439, §SSSS4 (AFF). PL 2003, c. 705, §6 (AMD). PL 2005, c. 218, §44 (AMD). PL 2005, c. 457, §AA1 (AMD). PL 2005, c. 457, §AA8 (AFF).
36 ME Rev Stat § 4365-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)

 §4365-A. Rate of tax after September 30, 1989 (REPEALED)SECTION HISTORY PL 1985, c. 535, §10 (NEW). PL 1989, c. 588, §D2 (AMD). PL 1997, c. 458, §7 (RP).
36 ME Rev Stat § 4365-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)

 §4365-B. Rate of tax after December 31, 1990 (REPEALED)SECTION HISTORY PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP).
36 ME Rev Stat § 4365-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)

 §4365-C. Rate of tax after June 30, 1991 (REPEALED)SECTION HISTORY PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP).
36 ME Rev Stat § 4365-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)

 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)SECTION HISTORY PL 1997, c. 560, §A3 (NEW). PL 1997, c. 560, §A5 (AFF). PL 1997, c. 643, §T4 (AMD). PL 1997, c. 643, §T6 (AFF). PL 1997, c. 750, §D1 (AFF). PL 1999, c. 414, §38 (RP).
36 ME Rev Stat § 4365-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|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, 2001 (REPEALED)SECTION HISTORY PL 2001, c. 439, §SSSS2 (NEW). PL 2005, c. 218, §45 (AMD). PL 2005, c. 457, §AA2 (RP). PL 2005, c. 457, §AA8 (AFF).
36 ME Rev Stat § 4365-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005

 §4365-F. Application of cigarette tax rate increase effective September 19, 2005 The following provisions apply to cigarettes held for resale on September 19, 2005.   [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).]1.  Stamped rate.  Cigarettes stamped at the rate of 50 mills per cigarette and held for resale after September 18, 2005 are subject to tax at the rate of 100 mills per cigarette.   [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).] 2.  Liability.  A person possessing cigarettes for resale is liable for the difference between the tax rate of 100 mills per cigarette and the tax rate of 50 mills per cigarette in effect before September 19, 2005. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of September 19, 2005, except that cigarettes held in vending machines as of that date do not require that stamp.   [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).] 3.  Vending machines.  Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on September 19, 2005 and that the tax imposed by this section must be reported on that basis. A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 100 mills per cigarette placed in vending machines before September 19, 2005.   [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).] 4.  Payment.  Payment of the tax imposed by this section must be made to the assessor by December 19, 2005, accompanied by forms prescribed by the assessor.   [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).] SECTION HISTORY PL 2005, c. 457, §AA3 (NEW). PL 2005, c. 457, §AA8 (AFF).
36 ME Rev Stat § 4366 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4366. Stamps provided by State Tax Assessor (REPEALED)

 §4366. Stamps provided by State Tax Assessor (REPEALED)SECTION HISTORY PL 1965, c. 343, §3 (AMD). P&SL 1967, c. 191, §E3 (AMD). PL 1969, c. 504, §50 (AMD). PL 1973, c. 768, §5 (AMD). PL 1981, c. 364, §47 (AMD). PL 1983, c. 828, §15 (AMD). PL 1997, c. 458, §9 (RP).
36 ME Rev Stat § 4366-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4366-B. Importation of unstamped cigarettes

 §4366-B. Importation of unstamped cigarettes 1.  Generally.  Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State.   [PL 2007, c. 438, §96 (AMD).] 2.  Exception for personal use.  An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from place to place within this State for the individual's personal use in a quantity not greater than 2 cartons.   [PL 2007, c. 438, §96 (AMD).] 3.  Evidence.  The possession of more than 2 cartons of unstamped cigarettes by a person who is not a licensed distributor is prima facie evidence of a violation of this section.   [PL 2007, c. 438, §96 (AMD).] 4.  Penalties.  The following penalties apply to violations of this section.   A. A person who violates this section commits a Class E crime.   [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.   [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.   [PL 2003, c. 452, Pt. U, §14 (RPR); PL 2003, c. 452, Pt. X, §2 (AFF).] SECTION HISTORY PL 1997, c. 458, §10 (NEW). PL 1997, c. 668, §27 (AMD). PL 2003, c. 452, §U14 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §96 (AMD).
36 ME Rev Stat § 4366-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4366-C. Sales of cigarettes in contravention of law

 §4366-C. Sales of cigarettes in contravention of law 1.  Cigarettes; stamps not affixed.  A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package:   A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for the placement of labels, warnings or any other information for a package of cigarettes to be sold within the United States;   [PL 1999, c. 616, §3 (NEW).]B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States;   [PL 1999, c. 616, §3 (NEW).]C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B;   [PL 1999, c. 616, §3 (NEW).]D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or   [PL 1999, c. 616, §3 (NEW).]E. In any way violates federal trademark or copyright laws.   [PL 1999, c. 616, §3 (NEW).][PL 2007, c. 438, §97 (AMD).] 2.  Deceptive practice.  Selling a package of cigarettes described in subsection 1, with or without a stamp, is an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act.   [PL 1999, c. 616, §3 (NEW).] 2-A.  Shipment only to licensed retailers.  A distributor may not sell or offer to sell cigarettes to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551-A.   [PL 2007, c. 172, §1 (NEW).] 3.  Penalties.  The following penalties apply to violations of this section.   A. A distributor who violates this section commits a Class E crime.   [PL 2007, c. 438, §97 (AMD).]B. A distributor who violates this section when the distributor has one or more prior convictions for violation of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.   [PL 2007, c. 438, §97 (AMD).]Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.   [PL 2007, c. 438, §97 (AMD).] SECTION HISTORY PL 1999, c. 616, §3 (NEW). PL 2003, c. 452, §U15 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 172, §1 (AMD). PL 2007, c. 438, §97 (AMD).
36 ME Rev Stat § 4366-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4366-D. Additional cigarette tax (REPEALED)

 §4366-D. Additional cigarette tax (REPEALED)SECTION HISTORY PL 2001, c. 450, §D1 (NEW). PL 2005, c. 218, §47 (RP).
36 ME Rev Stat § 4367 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4367. Resale of stamps prohibited; redemption (REPEALED)

 §4367. Resale of stamps prohibited; redemption (REPEALED)SECTION HISTORY PL 1971, c. 22 (AMD). PL 1997, c. 458, §11 (RP).
36 ME Rev Stat § 4368 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4368. Stamps affixed by licensed dealers (REPEALED)

 §4368. Stamps affixed by licensed dealers (REPEALED)SECTION HISTORY PL 1985, c. 535, §11 (AMD). PL 1997, c. 458, §12 (RP).
36 ME Rev Stat § 4369 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4369. Stamps affixed by licensed dealers (REPEALED)

 §4369. Stamps affixed by licensed dealers (REPEALED)SECTION HISTORY PL 1979, c. 508, §3 (AMD). PL 1983, c. 828, §16 (AMD). PL 1985, c. 535, §12 (AMD). PL 1997, c. 458, §13 (RP).
36 ME Rev Stat § 4370 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)

 §4370. Sale of unstamped cigarettes prohibited (REPEALED)SECTION HISTORY PL 1967, c. 62 (AMD). PL 1977, c. 696, §289 (AMD). PL 1979, c. 508, §4 (AMD). PL 1983, c. 828, §17 (AMD). PL 1997, c. 458, §14 (RP).
36 ME Rev Stat § 4371 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)

 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)SECTION HISTORY PL 1983, c. 828, §18 (AMD). PL 1997, c. 458, §15 (RP).
36 ME Rev Stat § 4372 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4372. Unstamped cigarettes to be confiscated (REPEALED)

 §4372. Unstamped cigarettes to be confiscated (REPEALED)SECTION HISTORY PL 1975, c. 31, §§1,2 (AMD). PL 1977, c. 696, §290 (AMD). PL 1983, c. 828, §19 (AMD). PL 1997, c. 458, §16 (RP).
36 ME Rev Stat § 4373 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4373. Forfeiture proceedings (REPEALED)

 §4373. Forfeiture proceedings (REPEALED)SECTION HISTORY PL 1969, c. 4 (AMD). PL 1979, c. 615, §1 (AMD). PL 1983, c. 828, §20 (AMD). PL 1997, c. 458, §18 (RP).
36 ME Rev Stat § 4373-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4373-A. Records required; inspection and examination; assessment of tax deficiency

 §4373-A. Records required; inspection and examination; assessment of tax deficiency 1.  Generally.  Distributors shall keep complete and accurate records of all cigarettes that they manufacture, produce, purchase, transfer or sell. The records must be of a kind and in the form prescribed by the State Tax Assessor and must be safely preserved for 6 years in a manner that ensures permanency and accessibility by authorized agents of the assessor. Records maintained by distributors must include the following data on either a calendar or fiscal year basis:   A. An inventory of unaffixed Maine cigarette stamps by denomination;   [PL 1997, c. 458, §19 (NEW).]B. An inventory of stamped cigarettes, by pack size;   [PL 1997, c. 458, §19 (NEW).]C. An inventory of unstamped cigarettes, by pack size; and   [PL 1997, c. 458, §19 (NEW).]D. Copies of all documents supporting redemption for tax on unused, uncancelled stamps and for unsalable cigarettes.   [PL 1997, c. 458, §19 (NEW).]If the rate of tax imposed by section 4365 is changed, a distributor shall take a new inventory.   [PL 2007, c. 438, §99 (AMD).] 2.  Inspection and examination; penalty.  The assessor or any authorized agent may enter into or upon any premises where there is reason to believe that cigarettes are possessed, stored or sold, and may examine the books, papers, records and cigarette stock of any distributor to determine compliance with the provisions of this chapter. Failure or refusal to permit an examination pursuant to this subsection is a civil violation for which a fine in the amount of $250 must be imposed, no part of which may be suspended.   [PL 2007, c. 438, §99 (AMD).] 3.  Assessment of tax deficiency; presumptions.  If the assessor determines that a distributor has not purchased sufficient stamps to cover sales of cigarettes or has made sales of unstamped cigarettes, the assessor shall assess the tax deficiency pursuant to section 141. When a distributor cannot produce evidence of sufficient stamp purchases to cover receipts and sales or other disposition of cigarettes, it is presumed that the cigarettes were sold without having the proper stamps affixed to them.   [PL 2007, c. 438, §99 (AMD).] SECTION HISTORY PL 1997, c. 458, §19 (NEW). PL 2001, c. 396, §32 (AMD). PL 2007, c. 438, §99 (AMD).
36 ME Rev Stat § 4374 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4374. Fraudulent stamps

 §4374. Fraudulent stamps Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or counterfeited stamp or who knowingly possesses any such false, altered, forged or counterfeited stamp, for the purpose of evading the tax imposed by this chapter, commits a Class C crime.   [PL 1997, c. 458, §20 (RPR).]SECTION HISTORY PL 1977, c. 696, §291 (RPR). PL 1997, c. 458, §20 (RPR).