State Codes and Statutes
Statutes > Maine > Title36 > Title36ch703sec0
36 §4361. Definitions
36 §4362. Licenses (REPEALED)
36 §4362-A. Licenses
36 §4363. -- expiration; reissuance (REPEALED)
36 §4364. -- revocation (REPEALED)
36 §4365. Rate of tax
36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)
36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)
36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)
36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)
36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)
36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005
36 §4366. Stamps provided by State Tax Assessor (REPEALED)
36 §4366-A. Cigarette tax stamps
36 §4366-B. Importation of unstamped cigarettes
36 §4366-C. Sales of cigarettes in contravention of law
36 §4366-D. Additional cigarette tax (REPEALED)
36 §4367. Resale of stamps prohibited; redemption (REPEALED)
36 §4368. Stamps affixed by licensed dealers (REPEALED)
36 §4369. Stamps affixed by licensed dealers (REPEALED)
36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)
36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)
36 §4372. Unstamped cigarettes to be confiscated (REPEALED)
36 §4372-A. Seizure and forfeiture of contraband cigarettes
36 §4373. Forfeiture proceedings (REPEALED)
36 §4373-A. Records required; inspection and examination; assessment of tax deficiency
36 §4374. Fraudulent stamps
36 §4375. Records; examinations by State Tax Assessor (REPEALED)
36 §4376. Oaths and subpoenas (REPEALED)
36 §4377. Hearings by Tax Assessor (REPEALED)
36 §4378. Appeals (REPEALED)
36 §4379. Administration; rules
36 §4380. Use of metering machines (REPEALED)
36 §4381. Tax credited to General Fund
36 §4382. Tax is levy on consumer
36 §4383. Distributor responsibilities (REPEALED)
36 §4384. Reporting and payment of tax
State Codes and Statutes
Statutes > Maine > Title36 > Title36ch703sec0
36 §4361. Definitions
36 §4362. Licenses (REPEALED)
36 §4362-A. Licenses
36 §4363. -- expiration; reissuance (REPEALED)
36 §4364. -- revocation (REPEALED)
36 §4365. Rate of tax
36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)
36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)
36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)
36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)
36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)
36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005
36 §4366. Stamps provided by State Tax Assessor (REPEALED)
36 §4366-A. Cigarette tax stamps
36 §4366-B. Importation of unstamped cigarettes
36 §4366-C. Sales of cigarettes in contravention of law
36 §4366-D. Additional cigarette tax (REPEALED)
36 §4367. Resale of stamps prohibited; redemption (REPEALED)
36 §4368. Stamps affixed by licensed dealers (REPEALED)
36 §4369. Stamps affixed by licensed dealers (REPEALED)
36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)
36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)
36 §4372. Unstamped cigarettes to be confiscated (REPEALED)
36 §4372-A. Seizure and forfeiture of contraband cigarettes
36 §4373. Forfeiture proceedings (REPEALED)
36 §4373-A. Records required; inspection and examination; assessment of tax deficiency
36 §4374. Fraudulent stamps
36 §4375. Records; examinations by State Tax Assessor (REPEALED)
36 §4376. Oaths and subpoenas (REPEALED)
36 §4377. Hearings by Tax Assessor (REPEALED)
36 §4378. Appeals (REPEALED)
36 §4379. Administration; rules
36 §4380. Use of metering machines (REPEALED)
36 §4381. Tax credited to General Fund
36 §4382. Tax is levy on consumer
36 §4383. Distributor responsibilities (REPEALED)
36 §4384. Reporting and payment of tax
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