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the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 703: CIGARETTE TAX
36 §4379. Administration; rules
Universal Citation:
36 ME Rev Stat § 4379 (2012 through 125th Legis)
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Part 7: SPECIAL TAXES
§4379. Administration; rules
The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter. [1997, c. 458, §21 (AMD).]
SECTION HISTORY
1985, c. 785, §B169 (AMD). 1997, c. 458, §21 (AMD).
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