Maine Statutes
§ 28-A §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 addition to the forms filed pursuant to section 1364, on or before the 15th day of each calendar month, 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 with a copy of each invoice relating to each such sale. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales.
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Legislative History
PL 1991, c. 528, §RRR (AFF). PL 1991, c. 528, §VV6 (NEW). PL 1991, c. 591, §VV6 (NEW). PL 1997, c. 373, §120 (AMD). PL 2013, c. 368, Pt. XXXX, §2 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2021, c. 658, §231 (AMD).
Nearby Sections
15
§ 28 §1
Compliance required; penalty§ 28 §1001
Transportation restricted§ 28 §101
Form of question and ballot§ 28 §102
Results of vote§ 28 §103
Unincorporated places§ 28 §104
Interim sale of liquor on Sunday§ 28 §1052
Importation of liquor§ 28 §1053
Prima facie evidence of transportation§ 28 §1054
Delivery of liquor§ 28 §1055
Illegal sales§ 28 §1057
Common sellers