Maine § 28-A §1405 Bonded wholesale licensees

Maine Statutes

§ 28-A §1405 — Bonded wholesale licensees

Maine·Title 28-A LIQUORS·Part 3 LICENSES FOR SALE OF LIQUOR·Ch. 55 MALT LIQUOR AND WINE WHOLESALE LICENSEES

1.Procedures for bonded wholesale licensees. Bonded wholesale licensees shall order and purchase malt liquor and wine under the following procedures.

2.Corporate security bond. To secure payment of the excise tax, each wholesale licensee shall file with the bureau a corporate surety bond guaranteeing payment of the proper excise tax due the State.

3.Payment of excise tax. By filing the bond required in subsection 2, a wholesale licensee may pay monthly the excise tax imposed by section 1652 on all malt liquor or wine shipped into the State as shown by invoice of the shipment by the holder of a certificate of approval issued under section 1361.

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1.
Procedures for bonded wholesale licensees.
Bonded wholesale licensees shall order and purchase malt liquor and wine under the following procedures.
2.
Corporate security bond.
To secure payment of the excise tax, each wholesale licensee shall file with the bureau a corporate surety bond guaranteeing payment of the proper excise tax due the State.
3.
Payment of excise tax.
By filing the bond required in subsection 2, a wholesale licensee may pay monthly the excise tax imposed by section 1652 on all malt liquor or wine shipped into the State as shown by invoice of the shipment by the holder of a certificate of approval issued under section 1361.

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Legislative History

PL 1987, c. 45, §A4 (NEW). PL 1997, c. 373, §§129-131 (AMD). PL 2011, c. 147, §2 (AMD). PL 2013, c. 368, Pt. XXXX, §§6, 7 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2021, c. 622, §5 (AMD). PL 2021, c. 658, §§248, 249 (AMD). PL 2023, c. 405, Pt. A, §107 (AMD).