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2011 Maine Revised Statutes
TITLE 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS
28-A §1365. Low-alcohol spirits product tax

Universal Citation:
28-A ME Rev Stat § 1365 (2011 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 3: LICENSES FOR SALE OF LIQUOR

Subpart 3: NON-RETAIL SALES

Subchapter 3: MALT LIQUOR AND WINE

§1365. Low-alcohol spirits product tax

In addition to any tax or premium paid under section 1652 or section 1703, each certificate of approval holder that manufactures low-alcohol spirits products shall pay a tax of 30 on each gallon of low-alcohol spirits product sold to a wholesale licensee in the State. In addition to the forms filed pursuant to section 1364, a certificate of approval holder that manufactures low-alcohol spirits products shall file with the bureau a monthly report on the number of gallons of low-alcohol spirits product sold to wholesale licensees in the State. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales. [1997, c. 373, §120 (AMD).]

SECTION HISTORY

1991, c. 528, §RRR (AFF). 1991, c. 528, §VV6 (NEW). 1991, c. 591, §VV6 (NEW). 1997, c. 373, §120 (AMD).

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