There is a newer version of the Maine Revised Statutes
2005 Maine Code - Chapter 704 — TOBACCO PRODUCTS TAX (§4401 - §4409)
- §4401 — Definitions
- §4402 — Licenses
- §4403 — Tax on tobacco products
- §4404 — Returns; payment of tax and penalty
- §4404-A — Importation of tobacco products
- §4404-B — Sales of tobacco products in contravention of law
- §4404-C — Seizure and forfeiture of contraband tobacco products
- §4405 — The tax assessor may estimate liability (REPEALED)
- §4406 — Inspection of records; civil action for tax (REPEALED)
- §4407 — Appeal procedure (REPEALED)
- §4408 — Penalties; civil action for tax (REPEALED)
- §4409 — Claims (REPEALED)
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