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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4365-F-2

Application of cigarette tax rate increase effective September 19, 2005

Official textlegislature.maine.gov

(CONFLICT)
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT REPEALED 1/05/26)

Last amended: PL 2005, c. 457, §AA3 (NEW). PL 2005, c. 457, §AA8 (AFF). PL 2025, c. 388, Pt. E, §2 (RP). PL 2025, c. 388, Pt. E, §6 (AFF).

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In this chapter (40 sections)
  1. 4361 · Definitions
  2. 4362 · Licenses
  3. 4362-A · Licenses
  4. 4363 · -- expiration; reissuance
  5. 4364 · -- revocation
  6. 4365-1 · Rate of tax
  7. 4365-2 · Rate of tax
  8. 4365-A · Rate of tax after September 30, 1989
  9. 4365-B · Rate of tax after December 31, 1990
  10. 4365-C · Rate of tax after June 30, 1991
  11. 4365-D · Rate of tax beginning November 1, 1997
  12. 4365-E · Application of cigarette tax rate increase effective October…
  13. 4365-F-1 · Application of cigarette tax rate increase effective…
  14. 4365-F-2 · Application of cigarette tax rate increase effective…
  15. 4365-G · Application of cigarette tax rate increase effective January…
  16. 4366 · Stamps provided by State Tax Assessor
  17. 4366-A · Cigarette tax stamps
  18. 4366-B · Importation of unstamped cigarettes
  19. 4366-C · Sales of cigarettes in contravention of law
  20. 4366-D · Additional cigarette tax
  21. 4367 · Resale of stamps prohibited; redemption
  22. 4368 · Stamps affixed by licensed dealers
  23. 4369 · Stamps affixed by licensed dealers
  24. 4370 · Sale of unstamped cigarettes prohibited
  25. 4371 · Possession of unstamped cigarettes; prima facie evidence
  26. 4372 · Unstamped cigarettes to be confiscated
  27. 4372-A · Seizure and forfeiture of contraband cigarettes
  28. 4373 · Forfeiture proceedings
  29. 4373-A · Records required; inspection and examination; assessment of…
  30. 4374 · Fraudulent stamps
  31. 4375 · Records; examinations by State Tax Assessor
  32. 4376 · Oaths and subpoenas
  33. 4377 · Hearings by Tax Assessor
  34. 4378 · Appeals
  35. 4379 · Administration; rules
  36. 4380 · Use of metering machines
  37. 4381 · Tax credited to General Fund
  38. 4382 · Tax is levy on consumer
  39. 4383 · Distributor responsibilities
  40. 4384 · Reporting and payment of tax
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