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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4381

Tax credited to General Fund

Official textlegislature.maine.gov

The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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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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