Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4365-F-1
Application of cigarette tax rate increase effective September 19, 2005
(CONFLICT)
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)
The following provisions apply to cigarettes held for resale on September 19, 2005.
# 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.
# 2.
(TEXT EFFECTIVE UNTIL 1/05/26) 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.
2.
(FUTURE CONFLICT: Text as amended by PL 2025, c. 367, §16) (TEXT EFFECTIVE 1/05/26) 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.
# 3.
(TEXT EFFECTIVE UNTIL 1/05/26) 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.
3.
(FUTURE CONFLICT: Text as repealed by PL 2025, c. 367, §17) (TEXT REPEALED 1/05/26) Vending machines.
# 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.
Source: view the official text
In this chapter (40 sections)
- 4361 · Definitions
- 4362 · Licenses
- 4362-A · Licenses
- 4363 · -- expiration; reissuance
- 4364 · -- revocation
- 4365-1 · Rate of tax
- 4365-2 · Rate of tax
- 4365-A · Rate of tax after September 30, 1989
- 4365-B · Rate of tax after December 31, 1990
- 4365-C · Rate of tax after June 30, 1991
- 4365-D · Rate of tax beginning November 1, 1997
- 4365-E · Application of cigarette tax rate increase effective October…
- 4365-F-1 · Application of cigarette tax rate increase effective…
- 4365-F-2 · Application of cigarette tax rate increase effective…
- 4365-G · Application of cigarette tax rate increase effective January…
- 4366 · Stamps provided by State Tax Assessor
- 4366-A · Cigarette tax stamps
- 4366-B · Importation of unstamped cigarettes
- 4366-C · Sales of cigarettes in contravention of law
- 4366-D · Additional cigarette tax
- 4367 · Resale of stamps prohibited; redemption
- 4368 · Stamps affixed by licensed dealers
- 4369 · Stamps affixed by licensed dealers
- 4370 · Sale of unstamped cigarettes prohibited
- 4371 · Possession of unstamped cigarettes; prima facie evidence
- 4372 · Unstamped cigarettes to be confiscated
- 4372-A · Seizure and forfeiture of contraband cigarettes
- 4373 · Forfeiture proceedings
- 4373-A · Records required; inspection and examination; assessment of…
- 4374 · Fraudulent stamps
- 4375 · Records; examinations by State Tax Assessor
- 4376 · Oaths and subpoenas
- 4377 · Hearings by Tax Assessor
- 4378 · Appeals
- 4379 · Administration; rules
- 4380 · Use of metering machines
- 4381 · Tax credited to General Fund
- 4382 · Tax is levy on consumer
- 4383 · Distributor responsibilities
- 4384 · Reporting and payment of tax