2005 Maine Code - §4361 — Definitions

      1. Dealer. "Dealer" means any person other than a distributor who is engaged in this State in the business of selling cigarettes.[1997, c. 458, §1 (amd).]
      1-A. Cigarette. "Cigarette" means a cigarette, as defined in Section 5702 of the Code.[1997, c. 458, §1 (amd).]
      2. Distributor. "Distributor" means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid.[1997, c. 458, §1 (amd).]
      3. Licensed dealer.[1983, c. 838, § 12 (rp).]
      4. Licensed distributor. "Licensed distributor" means a distributor licensed under this chapter.[1983, c. 828, § 12 (amd).]
      4-A. Licensed wholesale dealer.[1997, c. 458, §1 (rp).]
      5. Person.[1997, c. 458, §1 (rp).]
      6. Sale or sell. "Sale" or "sell" includes or applies to gifts, exchanges and barter.[1997, c. 458, §1 (amd).]
      7. Sub-jobber.[1997, c. 458, §1 (rp).]
      8. Tax Assessor.[1979, c. 378, § 29 (rp).]
      9. Unclassified importer.[1997, c. 458, §1 (rp).]
      10. Unstamped cigarettes. "Unstamped cigarettes" means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed.[1997, c. 458, §1 (new).]

Section History:

PL 1979,  Ch. 378,   §29 (AMD).
PL 1983,  Ch. 828,   §12 (AMD).
PL 1997,  Ch. 458,   §1 (AMD).