reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4375 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4375. Records; examinations by State Tax Assessor (REPEALED)

 §4375. Records; examinations by State Tax Assessor (REPEALED)SECTION HISTORY PL 1979, c. 378, §30 (AMD). PL 1979, c. 508, §5 (AMD). PL 1979, c. 663, §223 (RPR). PL 1981, c. 364, §48 (RP).
36 ME Rev Stat § 4376 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4376. Oaths and subpoenas (REPEALED)

 §4376. Oaths and subpoenas (REPEALED)SECTION HISTORY PL 1981, c. 364, §49 (RP).
36 ME Rev Stat § 4377 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4377. Hearings by Tax Assessor (REPEALED)

 §4377. Hearings by Tax Assessor (REPEALED)SECTION HISTORY PL 1977, c. 694, §712 (RP).
36 ME Rev Stat § 4378 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4378. Appeals (REPEALED)

 §4378. Appeals (REPEALED)SECTION HISTORY PL 1977, c. 694, §712 (RP).
36 ME Rev Stat § 4379 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4379. Administration; rules

 §4379. Administration; rules The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter.   [PL 1997, c. 458, §21 (AMD).]SECTION HISTORY PL 1985, c. 785, §B169 (AMD). PL 1997, c. 458, §21 (AMD).
36 ME Rev Stat § 4380 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4380. Use of metering machines (REPEALED)

 §4380. Use of metering machines (REPEALED)SECTION HISTORY PL 1983, c. 828, §21 (AMD). PL 1997, c. 458, §22 (RP).
36 ME Rev Stat § 4381 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4381. Tax credited to General Fund

 §4381. Tax credited to General Fund The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.
36 ME Rev Stat § 4382 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4382. Tax is levy on consumer

 §4382. Tax is levy on consumer The liability for, or the incidence of, the tax on cigarettes is declared to be a levy on the consumer. The distributors shall add the amount of the tax on cigarettes presently levied to the price of the cigarettes and the distributor may state the amount of the taxes separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills and statements which advertise or indicate the price of such cigarettes. This section shall in no way affect the method of collection of such taxes on cigarettes as now provided by existing law.
36 ME Rev Stat § 4383 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4383. Distributor responsibilities (REPEALED)

 §4383. Distributor responsibilities (REPEALED)SECTION HISTORY PL 2001, c. 322, §1 (NEW). PL 2003, c. 439, §3 (RP).
36 ME Rev Stat § 4384 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 703: CIGARETTE TAX|36 §4384. Reporting and payment of tax

 §4384. Reporting and payment of tax A person who is not a licensed distributor who imports, receives or otherwise acquires unstamped cigarettes for use or consumption in the State in a quantity greater than 2 cartons in any one month from a person other than a licensed distributor shall file, on or before the last day of the month following each month in which unstamped cigarettes were acquired, a return on a form prescribed by the State Tax Assessor together with payment of the tax imposed by this chapter at the rate provided in section 4365. The return must report the number of unstamped cigarettes imported, received or otherwise acquired during the previous calendar month and additional information the assessor may require.   [PL 2007, c. 438, §100 (AMD).]SECTION HISTORY PL 2003, c. 705, §7 (NEW). PL 2007, c. 438, §100 (AMD).
36 ME Rev Stat § 4403 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4403. Tax on tobacco products

 §4403. Tax on tobacco products 1.  Smokeless tobacco.  A tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of:   A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $2.02 per ounce and prorated; and   [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).]B. On smokeless tobacco packaged for sale to the consumer in a package that contains less than one ounce of smokeless tobacco, $2.02 per package.   [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).]Beginning January 2, 2020, the tax rates in this subsection are subject to adjustment pursuant to subsection 5.   [PL 2019, c. 530, Pt. A, §3 (AMD).] 2.  Other tobacco.  A tax is imposed on cigars, pipe tobacco and other tobacco intended for smoking at the rate of 20% of the wholesale sales price beginning October 1, 2005. Beginning January 2, 2020, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1, at the rate of 43% of the wholesale sales price. Beginning January 2, 2020, the tax rate imposed pursuant to this subsection is subject to adjustment pursuant to subsection 5.   [PL 2019, c. 530, Pt. A, §4 (AMD).] 3.  Imposition.  The tax is imposed at the time the distributor brings or causes to be brought into this State tobacco products that are for sale to consumers or to retailers or for use or at the time tobacco products are manufactured or fabricated in this State for sale in this State.   [PL 2005, c. 627, §9 (AMD).] 4.  Exclusion.  The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products which under laws of the United States may not be subject to taxation by this State.   [PL 1985, c. 783, §16 (NEW).] 5.  Equivalence.  If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.   [PL 2019, c. 530, Pt. A, §5 (NEW).] SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1989, c. 588, §D4 (AMD). PL 2001, c. 382, §2 (AMD). PL 2005, c. 218, §48 (AMD). PL 2005, c. 457, §AA6 (AMD). PL 2005, c. 457, §AA8 (AFF). PL 2005, c. 627, §§8,9 (AMD). PL 2009, c. 213, Pt. H, §1 (AMD). PL 2009, c. 213, Pt. H, §3 (AFF). PL 2019, c. 530, Pt. A, §§3-5 (AMD).
36 ME Rev Stat § 4404 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4404. Returns; payment of tax and penalty

 §4404. Returns; payment of tax and penalty Every distributor subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed and furnished by the State Tax Assessor together with payment of the tax due under this chapter. The return must report all tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the State or shipped or transported to retailers within the State during the preceding calendar month. Every distributor shall keep a complete and accurate record at its principal place of business to substantiate all receipts and sales of tobacco products.   [PL 2009, c. 213, Pt. H, §2 (AMD).]The return must include further information as the assessor may prescribe and must show a credit for any tobacco products exempted as provided in section 4403. Records must be maintained to substantiate the exemption. Tax previously paid on tobacco products that are returned to a manufacturer or a distributor because the product has become unfit for use, sale or consumption and for tobacco products that are returned to a distributor that are subsequently destroyed by the distributor may be taken as a credit on a subsequent return. The assessor may either witness the destruction of the product or may accept another form of proof that the product has been destroyed by the distributor or returned to the manufacturer.   [PL 2019, c. 379, Pt. B, §20 (AMD).]A person who is not a distributor licensed pursuant to this chapter who imports, receives or otherwise acquires tobacco products for use or consumption in the State from a person other than a licensed distributor shall file, on or before the last day of the month following each month in which tobacco products were acquired, a return on a form prescribed by the assessor together with payment of the tax imposed by this chapter at the rate provided in section 4403. The return must report the quantity of tobacco products imported, received or otherwise acquired from a person other than a licensed distributor or retailer during the previous calendar month and additional information the assessor may require.   [PL 2005, c. 627, §10 (NEW).]SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §46 (AMD). PL 2001, c. 382, §3 (AMD). PL 2005, c. 627, §10 (AMD). PL 2007, c. 438, §§101,102 (AMD). PL 2009, c. 213, Pt. H, §2 (AMD). PL 2011, c. 441, §§ 3, 4 (AMD). PL 2019, c. 379, Pt. B, §§19, 20 (AMD).
36 ME Rev Stat § 4404-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4404-A. Importation of tobacco products

 §4404-A. Importation of tobacco products 1.  Generally.  Except as provided in subsections 2 and 3, only a person licensed pursuant to section 4402 may import tobacco products into this State.   [PL 2005, c. 627, §11 (NEW).] 2.  Manufacturers.  A manufacturer may transport tobacco products into this State and may transport tobacco products from place to place within this State in quantities greater than those excepted in subsection 3 for the purpose of marketing and sales if the sale or distribution of those tobacco products is accounted for and the taxes are paid by a person licensed pursuant to section 4402.   [PL 2007, c. 466, Pt. A, §64 (AMD).] 3.  Exception for personal use.  A person who is not a licensed distributor may:   A. Import or transport tobacco products other than cigars into this State and transport those tobacco products from place to place within this State for personal use in a quantity not greater than one pound; or   [PL 2007, c. 438, §103 (AMD).]B. Import or transport cigars into this State and transport those cigars from place to place within this State for personal use in a quantity of no more than 125 cigars.   [PL 2005, c. 627, §11 (NEW).]Untaxed tobacco products imported or transported into this State in any quantity are subject to the tax imposed by section 4403.   [PL 2007, c. 438, §103 (AMD).] 4.  Evidence.  The possession by a person who is not licensed pursuant to section 4402 of more than 125 cigars or one pound of other tobacco product for which the tax imposed by this chapter has not been paid is prima facie evidence of a violation of this section.   [PL 2005, c. 627, §11 (NEW).] 5.  Penalties.  The following penalties apply to violations of this section.   A. A person who violates this section commits a Class E crime.   [PL 2005, c. 627, §11 (NEW).]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 2005, c. 627, §11 (NEW).][PL 2005, c. 627, §11 (NEW).] Violation of this section by a person other than a retailer is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A. It is an affirmative defense to a prosecution under this section that a retailer, alleged to have imported tobacco products or caused tobacco products to be imported, reasonably relied on licensing information annually mailed to the retailer pursuant to section 4402, subsection 6 that listed the company from which the retailer obtained tobacco products as being a licensed distributor.   [PL 2005, c. 627, §11 (NEW).]SECTION HISTORY PL 2005, c. 627, §11 (NEW). PL 2007, c. 438, §103 (AMD). PL 2007, c. 466, Pt. A, §64 (AMD).
36 ME Rev Stat § 4404-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4404-B. Sales of tobacco products in contravention of law

 §4404-B. Sales of tobacco products in contravention of law 1.  Tobacco products.  A distributor may not offer for sale or sell tobacco products if the package containing the tobacco products:   A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings or any other information for a package of tobacco products to be sold within the United States and 26 United States Code, Section 5723;   [PL 2005, c. 627, §11 (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 2005, c. 627, §11 (NEW).]C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B;   [PL 2005, c. 627, §11 (NEW).]D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or   [PL 2005, c. 627, §11 (NEW).]E. In any way violates federal trademark or copyright laws.   [PL 2005, c. 627, §11 (NEW).][PL 2005, c. 627, §11 (NEW).] 2.  Shipment only to licensed retailers.  A distributor may not sell or offer to sell tobacco products 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 2005, c. 627, §11 (NEW).] 3.  Deceptive practice.  A distributor that sells tobacco products described in subsection 1, with or without having paid the appropriate tax, commits an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act.   [PL 2005, c. 627, §11 (NEW).] 4.  Penalties.  The following penalties apply to violations of this section.   A. A distributor that violates this section commits a Class E crime.   [PL 2005, c. 627, §11 (NEW).]B. A distributor that 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 2005, c. 627, §11 (NEW).][PL 2005, c. 627, §11 (NEW).] Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.   [PL 2005, c. 627, §11 (NEW).]SECTION HISTORY PL 2005, c. 627, §11 (NEW).
36 ME Rev Stat § 4405 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4405. The tax assessor may estimate liability (REPEALED)

 §4405. The tax assessor may estimate liability (REPEALED)SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
36 ME Rev Stat § 4406 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4406. Inspection of records; civil action for tax (REPEALED)

 §4406. Inspection of records; civil action for tax (REPEALED)SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
36 ME Rev Stat § 4407 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4407. Appeal procedure (REPEALED)

 §4407. Appeal procedure (REPEALED)SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
36 ME Rev Stat § 4408 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4408. Penalties; civil action for tax (REPEALED)

 §4408. Penalties; civil action for tax (REPEALED)SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
36 ME Rev Stat § 4409 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704: TOBACCO PRODUCTS TAX|36 §4409. Claims (REPEALED)

 §4409. Claims (REPEALED)SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
36 ME Rev Stat § 4421 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4421. Definitions (REPEALED)

 §4421. Definitions (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4422 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4422. Administration (REPEALED)

 §4422. Administration (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4423 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4423. Tax payment required for possession (REPEALED)

 §4423. Tax payment required for possession (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4424 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4424. No immunity (REPEALED)

 §4424. No immunity (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4425 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4425. Pharmaceuticals (REPEALED)

 §4425. Pharmaceuticals (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4426 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4426. Tax rate (REPEALED)

 §4426. Tax rate (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4427 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4427. Penalties for violation (REPEALED)

 §4427. Penalties for violation (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4428 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4428. Stamps (REPEALED)

 §4428. Stamps (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4429 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4429. Reports (REPEALED)

 §4429. Reports (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4430 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4430. Payment due (REPEALED)

 §4430. Payment due (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4431 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4431. Burden of proof (REPEALED)

 §4431. Burden of proof (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4432 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4432. Confidentiality (REPEALED)

 §4432. Confidentiality (REPEALED)SECTION HISTORY PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
36 ME Rev Stat § 4433 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4433. Definitions (REPEALED)

 §4433. Definitions (REPEALED)SECTION HISTORY PL 1987, c. 772, §35 (NEW). PL 1991, c. 546, §29 (AMD). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4434 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4434. Tax (REPEALED)

 §4434. Tax (REPEALED)SECTION HISTORY PL 1987, c. 772, §35 (NEW). PL 1991, c. 546, §30 (AMD). PL 1991, c. 780, §CC1 (AMD). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4435 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4435. Report of conviction (REPEALED)

 §4435. Report of conviction (REPEALED)SECTION HISTORY PL 1987, c. 772, §35 (NEW). PL 1991, c. 824, §B11 (AMD). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4436 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 704-A: ILLEGAL DRUGS|36 §4436. Burden of proof (REPEALED)

 §4436. Burden of proof (REPEALED)SECTION HISTORY PL 1987, c. 772, §35 (NEW). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4441 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 705: FERTILIZER TAX|36 §4441. Statement and rate of tax (REPEALED)

 §4441. Statement and rate of tax (REPEALED)SECTION HISTORY PL 1971, c. 158 (AMD). PL 1979, c. 672, §A65 (AMD). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4442 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 705: FERTILIZER TAX|36 §4442. Disposition of fees (REPEALED)

 §4442. Disposition of fees (REPEALED)SECTION HISTORY PL 1979, c. 672, §A66 (RPR). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4443 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 705: FERTILIZER TAX|36 §4443. Civil violation (REPEALED)

 §4443. Civil violation (REPEALED)SECTION HISTORY PL 1977, c. 696, §292 (RPR). PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4444 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 705: FERTILIZER TAX|36 §4444. Tonnage filed with Commissioner of Agriculture, Food and Rural Resources (REPEALED)

 §4444. Tonnage filed with Commissioner of Agriculture, Food and Rural Resources (REPEALED)SECTION HISTORY PL 1995, c. 281, §24 (RP).
36 ME Rev Stat § 4451 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4451. Definitions (REPEALED)

 §4451. Definitions (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4452 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4452. License (REPEALED)

 §4452. License (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4453 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4453. Rate of tax (REPEALED)

 §4453. Rate of tax (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4454 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4454. Records and reports (REPEALED)

 §4454. Records and reports (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4455 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4455. False returns and violations (REPEALED)

 §4455. False returns and violations (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4456 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4456. Packaging and labeling (REPEALED)

 §4456. Packaging and labeling (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
36 ME Rev Stat § 4457 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 706: MARINE WORM TAX|36 §4457. Appropriation of moneys received (REPEALED)

 §4457. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1969, c. 461 (NEW). PL 1971, c. 287, §2 (AMD). PL 1977, c. 534, §3 (RP).