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us-me/statute/title-36/chapter-703 — CIGARETTE TAX · Axiom

Axiom
Maine
Statutes
Title 36

Cigarette Tax

40 sections

Definitions
Licenses
Licenses
-- expiration; reissuance
-- revocation
Rate of tax
Rate of tax
Rate of tax after September 30, 1989
Rate of tax after December 31, 1990
Rate of tax after June 30, 1991
Rate of tax beginning November 1, 1997
Application of cigarette tax rate increase effective October 1, 2001
Application of cigarette tax rate increase effective September 19, 2005
Application of cigarette tax rate increase effective September 19, 2005
Application of cigarette tax rate increase effective January 5, 2026
Stamps provided by State Tax Assessor
Cigarette tax stamps
Importation of unstamped cigarettes
Sales of cigarettes in contravention of law
Additional cigarette tax
Resale of stamps prohibited; redemption
Stamps affixed by licensed dealers
Stamps affixed by licensed dealers
Sale of unstamped cigarettes prohibited
Possession of unstamped cigarettes; prima facie evidence
Unstamped cigarettes to be confiscated
Seizure and forfeiture of contraband cigarettes
Forfeiture proceedings
Records required; inspection and examination; assessment of tax deficiency
Fraudulent stamps
Records; examinations by State Tax Assessor
Oaths and subpoenas
Hearings by Tax Assessor
Appeals
Administration; rules
Use of metering machines
Tax credited to General Fund
Tax is levy on consumer
Distributor responsibilities
Reporting and payment of tax