Maine § 36 §4361 Definitions

Maine Statutes

§ 36 §4361 — Definitions

Maine § 36 §4361

Title 36TAXATION

Part 7SPECIAL TAXES

Ch. 703CIGARETTE TAX

This text of Maine § 36 §4361 (Definitions) 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. 36, § 36 §4361 (2026).

Text

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.Dealer. 1-A. Cigarette. "Cigarette" means a cigarette, as defined in Section 5702 of the Code. 1-B. Delivery sale. "Delivery sale" means a sale of cigarettes to a consumer in this State when:

2.Distributor. "Distributor" means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid.

3.Licensed dealer.

4.Licensed distributor. "Licensed distributor" means a distributor licensed under this chapter. 4-A. Licensed wholesale dealer.

5.Person.

6.

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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
Dealer.
1-A.
Cigarette.
"Cigarette" means a cigarette, as defined in Section 5702 of the Code.
1-B.
Delivery sale.
"Delivery sale" means a sale of cigarettes to a consumer in this State when:
2.
Distributor.
"Distributor" means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid.
3.
Licensed dealer.
4.
Licensed distributor.
"Licensed distributor" means a distributor licensed under this chapter.
4-A.
Licensed wholesale dealer.
5.
Person.
6.
Sale or sell.
"Sale" or "sell" includes or applies to gifts, exchanges and barter.
7.
Sub-jobber.
8.
Tax Assessor.
9.
Unclassified importer.
10.
Unstamped cigarettes.
"Unstamped cigarettes" means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366‑A are not affixed.