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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4366-B

Importation of unstamped cigarettes

Official textlegislature.maine.gov

# 1.

Generally.
Except as provided in subsection 2 , only a licensed distributor may import unstamped cigarettes into this State.

# 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.

# 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.

# 4.

Penalties.
The following penalties apply to violations of this section.

# A.

A person who violates this section commits a Class E crime.

# 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.
Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A .

Last amended: 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).

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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
Full table of contents →