Maine § 28-A §1371 Special warehouse storage facilities

Maine Statutes

§ 28-A §1371 — Special warehouse storage facilities

Maine·Title 28-A LIQUORS·Part 3 LICENSES FOR SALE OF LIQUOR·Ch. 51 CERTIFICATE OF APPROVAL HOLDERS

1.Licensing of special warehouse storage facilities. Notwithstanding the importation restrictions of section 1361, subsection 4 and sections 2073‑A and 2073‑C, the bureau may issue a license authorizing the direct importation of malt liquor, wine or spirits by a manufacturer, wholesaler or spirits supplier located in a foreign country or another state into special warehouse storage facilities located within the State that are under the direct supervision and control of the licensee under this section or into a public warehouse with the approval of the bureau.

2.Fee. The fee for a license under this section is $600 a year for malt liquor only, $600 a year for wine only and $600 a year for spirits only.

3.Stored liquor not subject to state spirits tax or excise tax until withdrawn. Liquor

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1.
Licensing of special warehouse storage facilities.
Notwithstanding the importation restrictions of section 1361, subsection 4 and sections 2073‑A and 2073‑C, the bureau may issue a license authorizing the direct importation of malt liquor, wine or spirits by a manufacturer, wholesaler or spirits supplier located in a foreign country or another state into special warehouse storage facilities located within the State that are under the direct supervision and control of the licensee under this section or into a public warehouse with the approval of the bureau.
2.
Fee.
The fee for a license under this section is $600 a year for malt liquor only, $600 a year for wine only and $600 a year for spirits only.
3.
Stored liquor not subject to state spirits tax or excise tax until withdrawn.
Liquor stored in special warehouse storage facilities licensed under this section is not subject to the state spirits tax under section 1651 or to the excise tax under section 1652 until it is withdrawn from the special warehouse storage facilities.

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Legislative History

PL 1987, c. 45, §A4 (NEW). PL 1989, c. 183 (AMD). PL 1997, c. 373, §§121,122 (AMD). PL 2013, c. 368, Pt. V, §61 (REV). PL 2013, c. 368, Pt. XXXX, §3 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2021, c. 658, §232 (AMD).