Maine § 28-A §1405 Bonded wholesale licensees

Maine Statutes

§ 28-A §1405 — Bonded wholesale licensees

Maine § 28-A §1405

Title 28-ALIQUORS

Part 3LICENSES FOR SALE OF LIQUOR

Ch. 55MALT LIQUOR AND WINE WHOLESALE LICENSEES

This text of Maine § 28-A §1405 (Bonded wholesale licensees) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 28-A, § 28-A §1405 (2026).

Text

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.

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).