§ 36 §4362-A — Licenses

Maine § 36 §4362-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 7: SPECIAL TAXES
• Ch. 703: CIGARETTE TAX

Text

1.
Generally.
A distributor doing business in this State shall obtain a license from the assessor. A license must be obtained for each wholesale outlet maintained by the distributor. A distributor's license must be prominently displayed on the premises of the business covered by the license. A person required to be licensed as a distributor pursuant to this chapter must also be in compliance with Title 22, section 1580‑L. A distributor's license issued pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.
2.
Applications; forms.
An application for a distributor's license must be made on a form prescribed and issued by the assessor. Licenses are issued in the form prescribed by the assessor and must contain the name and address of the licensed distributor, the address of the place of business and such other information as the assessor may require for the proper administration of this chapter.
3.
Expiration and reissuance.
4.
(TEXT EFFECTIVE UNTIL 1/05/26) Penalties.
The following penalties apply to violations of this section.
4.
(TEXT EFFECTIVE 1/05/26) Penalties.
The following penalties apply to violations of this section.
5.
Surrender, revocation or suspension.
When the business with respect to which a license was issued pursuant to this section is sold or ceases to do business in this State, the holder of the license shall immediately surrender it to the assessor. The assessor may revoke or suspend the license of a distributor for failure to comply with any provision of this chapter or if the distributor no longer imports or sells cigarettes. A license that has been revoked or suspended pursuant to this subsection must be immediately surrendered to the assessor. Any person aggrieved by a revocation or suspension may request reconsideration as provided in section 151.

Legislative History

PL 1997, c. 458, §3 (NEW). PL 2001, c. 526, §3 (AMD). PL 2003, c. 439, §2 (AMD). PL 2003, c. 452, §U9 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §§89,90 (AMD). PL 2015, c. 300, Pt. A, §36 (AMD). PL 2019, c. 379, Pt. B, §§10-12 (AMD). PL 2025, c. 367, §15 (AMD). PL 2025, c. 367, §20 (AFF).