Me. Rev. Stat. tit. 36, ch. 703 – Cigarette Tax | Midpage

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Maine Revised Statutes

Chapter 703

Me. Rev. Stat. tit. 36, ch. 703

Cigarette Tax

4361Definitions 4362-ALicenses 4365-1Rate of tax 4365-2Rate of tax 4365-F-1Application of cigarette tax rate increase effective September 19, 2005 4365-GApplication of cigarette tax rate increase effective January 5, 2026 4366-ACigarette tax stamps 4366-BImportation of unstamped cigarettes 4366-CSales of cigarettes in contravention of law 4372-ASeizure and forfeiture of contraband cigarettes 4373-ARecords required; inspection and examination; assessment of tax deficiency 4374Fraudulent stamps 4379Administration; rules 4381Tax credited to General Fund 4382Tax is levy on consumer 4384Reporting and payment of tax