Maine § 36 §4365-2 Rate of tax (WHOLE SECTION TEXT EFFECTIVE 1/05/26)

Maine Statutes

§ 36 §4365-2 — Rate of tax (WHOLE SECTION TEXT EFFECTIVE 1/05/26)

Maine·Title 36 TAXATION·Part 7 SPECIAL TAXES·Ch. 703 CIGARETTE TAX

Before January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Beginning January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 175 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.

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Before January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Beginning January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 175 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.

Maine § 36 §4365-2 (Rate of tax (WHOLE SECTION TEXT EFFECTIVE 1/05/26)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

PL 1965, c. 343, §§1,2 (AMD). P&SL 1967, c. 154, §G (AMD). P&SL 1967, c. 191, §§E1,E2 (AMD). PL 1967, c. 544, §§96,97 (AMD). PL 1967, c. 544, §§110,113 (RP). PL 1969, c. 295, §§6,7 (AMD). P&SL 1971, c. 117, §§E1,2 (AMD). PL 1973, c. 768, §§2,3 (AMD). PL 1975, c. 623, §60 (AMD). PL 1977, c. 477, §§13,14 (AMD). PL 1977, c. 696, §288 (AMD). PL 1979, c. 127, §198 (AMD). PL 1983, c. 477, Pt. F, Subpt. 2 (AMD). PL 1983, c. 859, §§M8,M13 (AMD). PL 1985, c. 1 (AMD). PL 1985, c. 535, §9 (AMD). PL 1989, c. 588, §D1 (AMD). PL 1997, c. 458, §6 (RPR). PL 1997, c. 560, §A2 (AMD). PL 1997, c. 560, §A5 (AFF). PL 1997, c. 643, §T3 (AMD). PL 1997, c. 643, §T6 (AFF). PL 1997, c. 750, §D1 (AFF). PL 1999, c. 414, §37 (AMD). PL 2001, c. 396, §31 (AMD). PL 2001, c. 439, §SSSS1 (AMD). PL 2001, c. 439, §SSSS4 (AFF). PL 2003, c. 705, §6 (AMD). PL 2005, c. 218, §44 (AMD). PL 2005, c. 457, §AA1 (AMD). PL 2005, c. 457, §AA8 (AFF). PL 2025, c. 388, Pt. E, §1 (AMD). PL 2025, c. 388, Pt. E, §6 (AFF).