There is a newer version of the Maine Revised Statutes
2005 Maine Code - Chapter 703 — CIGARETTE TAX (§4361 - §4384)
- §4361 — Definitions
- §4362 — Licenses (REPEALED)
- §4362-A — Licenses
- §4363 — -- expiration; reissuance (REPEALED)
- §4364 — -- revocation (REPEALED)
- §4365 — Rate of tax
- §4365-A — Rate of tax after September 30, 1989 (REPEALED)
- §4365-B — Rate of tax after December 31, 1990 (REPEALED)
- §4365-C — Rate of tax after June 30, 1991 (REPEALED)
- §4365-D — Rate of tax beginning November 1, 1997 (REPEALED)
- §4365-E — Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)
- §4365-F — Application of cigarette tax rate increase effective September 19, 2005
- §4366 — Stamps provided by State Tax Assessor (REPEALED)
- §4366-A — Cigarette tax stamps
- §4366-B — Importation of cigarettes
- §4366-C — Sales of cigarettes in contravention of law
- §4366-D — Additional cigarette tax (REPEALED)
- §4367 — Resale of stamps prohibited; redemption (REPEALED)
- §4368 — Stamps affixed by licensed dealers (REPEALED)
- §4369 — Stamps affixed by licensed dealers (REPEALED)
- §4370 — Sale of unstamped cigarettes prohibited (REPEALED)
- §4371 — Possession of unstamped cigarettes; prima facie evidence (REPEALED)
- §4372 — Unstamped cigarettes to be confiscated (REPEALED)
- §4372-A — Seizure and forfeiture of contraband cigarettes
- §4373 — Forfeiture proceedings (REPEALED)
- §4373-A — Records required; inspection and examination; assessment of tax deficiency
- §4374 — Fraudulent stamps
- §4375 — Records; examinations by State Tax Assessor (REPEALED)
- §4376 — Oaths and subpoenas (REPEALED)
- §4377 — Hearings by Tax Assessor (REPEALED)
- §4378 — Appeals (REPEALED)
- §4379 — Administration; rules
- §4380 — Use of metering machines (REPEALED)
- §4381 — Tax credited to General Fund
- §4382 — Tax is levy on consumer
- §4383 — Distributor responsibilities (REPEALED)
- §4384 — Reporting and payment of tax
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.