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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4379

Administration; rules

Official textlegislature.maine.gov

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.

Last amended: PL 1985, c. 785, §B169 (AMD). PL 1997, c. 458, §21 (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
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