reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES › Chapter 577: MAINE ESTATE TAX AFTER 2012 › 36 §4119. Annual adjustments for inflation

§4119. Annual adjustments for inflation
Beginning in 2018 and each year thereafter, on or about September 15th, for the estates of decedents who die during the succeeding calendar year, the assessor shall multiply the cost-of-living adjustment by the dollar amount contained in section 4102, subsection 5 applicable to estates of decedents dying on or after January 1, 2018. For the purposes of this section, the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017. If the dollar amount, adjusted by the application of the cost-of-living adjustment, is not a multiple of $10,000, any increase must be rounded to the nearest multiple of $10,000.   [PL 2019, c. 607, Pt. D, §5 (AMD).]
SECTION HISTORY
PL 2017, c. 474, Pt. G, §2 (NEW). PL 2019, c. 607, Pt. D, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4301. Purpose

§4301. Purpose
The production and marketing of wild blueberries is one of the most important agricultural industries of the State, and this chapter is enacted into law to conserve and promote the prosperity and welfare of this State and of the wild blueberry industry of this State by fostering research and extension programs, by supporting the development of promotional opportunities and other activities related to the wild blueberry industry.   [PL 1997, c. 511, §3 (AMD).]
SECTION HISTORY
PL 1983, c. 836, §1 (AMD). PL 1997, c. 511, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4302. Definitions

§4302. Definitions
The terms used in this chapter shall be construed as follows:
1.  Blueberries.
[PL 1997, c. 511, §4 (RP).]
1-A.  Grower.
"Grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2.
[PL 1997, c. 511, §5 (AMD).]
1-B.  Crew leader.
"Crew leader" means a person designated by an owner to supervise an organized crew.
[PL 1989, c. 214, §1 (NEW).]
1-C.  Organized crew.
"Organized crew" means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner.
[PL 1997, c. 511, §6 (AMD).]
1-D.  Owner.
"Owner" includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers.
[PL 1997, c. 511, §6 (AMD).]
1-E.  Permanent record.
"Permanent record" means a written record which is kept and maintained for not less than 6 years.
[PL 1989, c. 214, §1 (NEW).]
1-F.  First hauler.
"First hauler" means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested.
[PL 2007, c. 694, §4 (NEW).]
2.  Processor.
"Processor" means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise.
[PL 2013, c. 331, Pt. C, §20 (AMD).]
3.  Seller.
"Seller" means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others.
[PL 2013, c. 331, Pt. C, §21 (AMD).]
4.  Shipper.
"Shipper" means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise.
[PL 1997, c. 511, §8 (AMD).]
5.  Transportation permit.
[PL 2023, c. 18, §1 (RP).]
5-A.  Unprocessed wild blueberries.
"Unprocessed wild blueberries" means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated.
[PL 2013, c. 331, Pt. C, §22 (NEW).]
6.  Wild blueberries.
"Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State.
[PL 1997, c. 511, §10 (NEW).]
SECTION HISTORY
PL 1983, c. 836, §2 (AMD). PL 1989, c. 29, §1 (AMD). PL 1989, c. 214, §1 (AMD). PL 1997, c. 511, §§4-10 (AMD). PL 2007, c. 694, §4 (AMD). PL 2013, c. 331, Pt. C, §§20-22 (AMD). PL 2023, c. 18, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4303. Rate of tax

§4303. Rate of tax
Except as provided in section 4303‑B, there is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in the State and on all unprocessed wild blueberries shipped to a destination outside the State. All wild blueberries harvested in the State that are to be shipped outside the State for processing must be weighed on a state-certified scale in the State prior to being shipped outside the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax.   [PL 2021, c. 681, Pt. F, §2 (AMD).]
A processor or shipper responsible for reporting and paying the tax imposed by this section shall charge and collect 1/2 of the tax levied under this section from the seller.   [PL 2013, c. 331, Pt. C, §23 (NEW).]
SECTION HISTORY
PL 1977, c. 533, §1 (AMD). PL 1979, c. 392, §1 (AMD). PL 1983, c. 836, §3 (AMD). PL 1989, c. 29, §2 (AMD). PL 1997, c. 511, §11 (AMD). PL 2001, c. 147, §1 (AMD). PL 2013, c. 331, Pt. C, §23 (AMD). PL 2019, c. 222, §1 (AMD). PL 2019, c. 222, §7 (AFF). PL 2021, c. 681, Pt. F, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4303-A. Additional tax (REPEALED)

§4303-A. Additional tax
(REPEALED)
SECTION HISTORY
PL 1971, c. 425, §1 (NEW). PL 1979, c. 392, §2 (AMD). PL 1983, c. 836, §4 (AMD). PL 1989, c. 29, §3 (AMD). PL 1997, c. 511, §12 (AMD). PL 2001, c. 147, §2 (AMD). PL 2013, c. 331, Pt. C, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4303-B. Exemption for wild blueberries grown on tribal land

§4303-B. Exemption for wild blueberries grown on tribal land
The tax imposed by section 4303 does not apply to wild blueberries grown on tribal land.   [PL 2021, c. 681, Pt. F, §3 (NEW).]
SECTION HISTORY
PL 2021, c. 681, Pt. F, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4304. Due date (REPEALED)

§4304. Due date
(REPEALED)
SECTION HISTORY
PL 1971, c. 425, §2 (AMD). PL 1997, c. 511, §13 (AMD). PL 2013, c. 331, Pt. C, §25 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4305. Certification

§4305. Certification
1.  Certification required.
A processor or shipper of wild blueberries shall obtain certification from the assessor before processing or shipping wild blueberries. The assessor shall provide the applications for the certification, which must contain the name under which the processor or shipper is transacting business in the State, the place or places of business, the names and addresses of the persons constituting a firm, company or partnership and, if a corporation, the corporate name and names and addresses of its principal officers and agents in the State. A processor or shipper may not process or ship wild blueberries until the certification has been issued.
[PL 2007, c. 694, §5 (NEW).]
2.  Violation; failure to obtain certification.
A processor or shipper who fails to obtain certification under subsection 1 commits a civil violation for which a fine of not more than $5,000 may be adjudged.
[PL 2007, c. 694, §5 (NEW).]
3.  Discretionary suspension or revocation.
The assessor may suspend or revoke certification for:
A. Failure to pay the tax imposed by section 4303;   [PL 2013, c. 331, Pt. C, §26 (AMD).]
B. Filing false or fraudulent reports or returns; or   [PL 2007, c. 694, §5 (NEW).]
C. Failure to comply with section 4315 or 4316.   [PL 2007, c. 694, §5 (NEW).]
[PL 2013, c. 331, Pt. C, §26 (AMD).]
4.  Mandatory suspension or revocation.
Upon notification by the Wild Blueberry Commission of Maine, a state agency or a state, county or local law enforcement agency, the assessor shall suspend or revoke certification of a processor or shipper who is convicted under section 4316, subsection 3‑A. A person convicted under section 4316, subsection 3‑A whose certification has been suspended under this subsection may not obtain a new certification from the assessor for 5 years from the date of the conviction. A firm, company, partnership, association or corporation that has one or more owners, officers or employees who have been convicted under section 4316, subsection 3‑A may not obtain certification from the assessor for 5 years from the date of any such conviction. The assessor may determine that an owner, officer or employee has not been convicted under section 4316, subsection 3‑A if an applicant for certification submits a notarized statement attesting that none of the applicant's owners, officers or employees has been convicted under section 4316, subsection 3‑A in the prior 5 years.
[PL 2007, c. 694, §5 (NEW).]
5.  Certificate not license.
A certificate issued by the assessor pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.
[PL 2007, c. 694, §5 (NEW).]
SECTION HISTORY
PL 1977, c. 694, §711 (RPR). PL 1995, c. 639, §14 (AMD). PL 1997, c. 511, §14 (AMD). PL 2003, c. 705, §5 (AMD). PL 2007, c. 694, §5 (RPR). PL 2013, c. 331, Pt. C, §26 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4306. Tax deducted from purchase price (REPEALED)

§4306. Tax deducted from purchase price
(REPEALED)
SECTION HISTORY
PL 1977, c. 533, §2 (AMD). PL 1979, c. 392, §3 (AMD). PL 1983, c. 836, §5 (AMD). PL 1997, c. 511, §15 (AMD). PL 2001, c. 147, §3 (AMD). PL 2013, c. 331, Pt. C, §27 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4307. Records and reports; payment of tax

§4307. Records and reports; payment of tax
Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in the State, shipped to a destination outside the State or imported from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax upon all wild blueberries reported.   [PL 2019, c. 222, §2 (AMD); PL 2019, c. 222, §7 (AFF).]
1.  Shippers.
A shipper shall report the amount of tax due for each load of unprocessed wild blueberries subject to the tax shipped to a destination outside the State, including for each load:
A. The date shipped; and   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
B. The gross weight of the wild blueberries shipped.   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
[PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
2.  Report to commission.
The State Tax Assessor annually shall forward a report with a summary of the data collected under this section to the Wild Blueberry Commission of Maine, including the total number of pounds of the following:
A. Wild blueberries grown in the State;   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
B. Wild blueberries processed in the State;   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
C. Unprocessed wild blueberries imported into the State; and   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
D. Unprocessed wild blueberries exported from the State.   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
[PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
SECTION HISTORY
PL 1971, c. 425, §3 (AMD). PL 1977, c. 533, §3 (AMD). PL 1979, c. 378, §28 (AMD). PL 1979, c. 392, §4 (AMD). PL 1981, c. 364, §44 (AMD). PL 1983, c. 836, §6 (AMD). PL 1997, c. 511, §16 (AMD). PL 2001, c. 147, §4 (AMD). PL 2013, c. 331, Pt. C, §28 (AMD). PL 2019, c. 222, §2 (AMD). PL 2019, c. 222, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4308. Inspection

§4308. Inspection
The State Tax Assessor, the assessor's duly authorized agents, the Commissioner of Agriculture, Conservation and Forestry and the commissioner's deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported, including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper. The Commissioner of Agriculture, Conservation and Forestry, or the commissioner's deputies, agents or employees, shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4.   [PL 2019, c. 222, §3 (AMD); PL 2019, c. 222, §7 (AFF).]
SECTION HISTORY
PL 1979, c. 731, §19 (AMD). PL 1997, c. 511, §17 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2019, c. 222, §3 (AMD). PL 2019, c. 222, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4310. False returns; violations; civil action for collection (REPEALED)

§4310. False returns; violations; civil action for collection
(REPEALED)
SECTION HISTORY
PL 1973, c. 6 (AMD). PL 1977, c. 679, §27 (AMD). PL 1981, c. 364, §45 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4311. Appropriation of moneys received (REPEALED)

§4311. Appropriation of moneys received
(REPEALED)
SECTION HISTORY
PL 1971, c. 425, §4 (AMD). PL 1977, c. 533, §§4,5 (AMD). PL 1983, c. 836, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4311-A. Appropriations of money received

§4311-A. Appropriations of money received
Money received from the tax levied by section 4303 must be appropriated for the following purposes:   [PL 2013, c. 331, Pt. C, §29 (AMD).]
1.  Collection and enforcement.
The commission shall pay a sum to the State Tax Assessor representing the cost incurred by the State in collection of the taxes imposed by this chapter and the enforcement of this chapter;
[PL 1997, c. 511, §18 (AMD).]
1-A.  Transfer, allocation and appropriation.
Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303, must be transferred to the Wild Blueberry Commission of Maine in its capacity as an independent agency on a monthly basis by the 15th of the month following collection and be used for all activities of the commission authorized under this chapter. All money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303, must be allocated or appropriated to the commission by the Legislature. Money received by the commission does not lapse and may be invested until expended for activities authorized under this chapter;
[PL 2013, c. 331, Pt. C, §30 (AMD).]
2.  Promotion and advertising.
The Wild Blueberry Commission of Maine may implement programs and activities to promote and advertise wild blueberries; and join with any local, state, federal or private agency, department, firm, corporation or association to implement the purposes of this section;
[PL 1997, c. 511, §18 (AMD).]
3.  Research and extension educational programs.
Thirty percent of the funds collected, but not to exceed $85,000, must be dedicated to the University of Maine System for the purpose of supplementing its research and extension programs related to improved methods of growing, harvesting, processing, product development and marketing of wild blueberries. The Wild Blueberry Commission of Maine may allocate additional funds to the University of Maine System or other organizations for research and extension programs as may be appropriate to implement the purposes of this section;
[PL 1997, c. 511, §18 (AMD).]
4.  Administration and other activities.
The commission may allocate funds necessary for the administration of this chapter and for other activities related to the economic viability of the Maine wild blueberry industry; and
[PL 1997, c. 511, §18 (AMD).]
5.  Balance of funds.
Any funds remaining over and above the expenses incurred under subsection 3 do not lapse, but must be carried forward to the same fund and for the same purposes for the next fiscal year.
[PL 1997, c. 511, §18 (AMD).]
SECTION HISTORY
PL 1983, c. 836, §8 (NEW). PL 1985, c. 779, §81 (AMD). PL 1997, c. 511, §18 (AMD). PL 2013, c. 331, Pt. C, §§29, 30 (AMD).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4314. Permission required

§4314. Permission 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). PL 2023, c. 18, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 701: BLUEBERRY TAX › 36 §4315. Transportation of wild blueberries

§4315. Transportation of wild blueberries
1.  Transportation of wild blueberries; permit required.
[PL 2023, c. 18, §3 (RP).]
1-A.  Records of permits; confidentiality.
[PL 2023, c. 18, §4 (RP).]
1-B.  Restrictions on first haulers.
A first hauler who is not certified as a shipper may not transport berries from the field to any entity other than a shipper or a processor holding a valid certification under section 4305.
[PL 2007, c. 694, §9 (NEW).]
2.  Permits subject to forgery laws.
[PL 2023, c. 18, §5 (RP).]
3.  Violation.
The following penalties apply to violations of this section.
A. A person who transports wild blueberries in violation of this section commits:
(1) A Class E crime; or
(2) A Class D crime if the person has 2 or more prior convictions under this paragraph.
B. [PL 2023, c. 18, §7 (RP).]
[PL 2023, c. 18, §§6, 7 (AMD).]
4.  Exceptions.
[PL 2023, c. 18, §8 (RP).]
SECTION HISTORY
PL 1989, c. 214, §2 (NEW). PL 1989, c. 859, §1 (AMD). PL 1997, c. 511, §23 (AMD). PL 1999, c. 194, §1 (AMD). PL 2003, c. 452, §§U6-8 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 694, §9 (AMD). PL 2023, c. 18, §§3-8 (AMD).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4403-A. Exemptions from the tobacco tax (WHOLE SECTION TEXT EFFECTIVE 1/01/24)

§4403-A. Exemptions from the tobacco tax
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE 1/01/24)
1.  Exempt items.
The tax imposed on tobacco products does not apply to the following products:
A. Products that are subject to the tax provided by chapter 703; or   [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
B. Drugs, devices or combination products authorized for sale by the United States Department of Health and Human Services, Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act.   [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
[PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
2.  Tobacco products containing cannabis.
The tax imposed on tobacco products does not apply to the sale of an electronic smoking device or other tobacco product containing adult use cannabis subject to tax under chapter 723 or an electronic smoking device or other tobacco product containing cannabis or cannabis products subject to control under Title 22, chapter 558‑C.
[PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
3.  Exportation.
The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products that under laws of the United States may not be subject to taxation by this State.
[PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
SECTION HISTORY
PL 2023, c. 441, Pt. E, §20 (NEW). PL 2023, c. 441, Pt. E, §28 (AFF).