2013 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
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 paid under section 1652, 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. [2013, c. 368, Pt. XXXX, 2 (AMD); 2013, c. 368, Pt. XXXX, 13 (AFF).]
SECTION HISTORY
1991, c. 528, VV6 (NEW). 1991, c. 528, RRR (AFF). 1991, c. 591, VV6 (NEW). 1997, c. 373, 120 (AMD). 2013, c. 368, Pt. XXXX, 2 (AMD). 2013, c. 368, Pt. XXXX, 13 (AFF).
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