Maine § 36 §4366-B Importation of unstamped cigarettes

Maine Statutes

§ 36 §4366-B — Importation of unstamped cigarettes

Maine § 36 §4366-B

Title 36TAXATION

Part 7SPECIAL TAXES

Ch. 703CIGARETTE TAX

This text of Maine § 36 §4366-B (Importation of unstamped cigarettes) 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 §4366-B (2026).

Text

1.Generally. Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State.

2.Exception for personal use. An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from place to place within this State for the individual's personal use in a quantity not greater than 2 cartons.

3.Evidence. The possession of more than 2 cartons of unstamped cigarettes by a person who is not a licensed distributor is prima facie evidence of a violation of this section.

4.Penalties. The following penalties apply to violations of this section.

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1.
Generally.
Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State.
2.
Exception for personal use.
An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from place to place within this State for the individual's personal use in a quantity not greater than 2 cartons.
3.
Evidence.
The possession of more than 2 cartons of unstamped cigarettes by a person who is not a licensed distributor is prima facie evidence of a violation of this section.
4.
Penalties.
The following penalties apply to violations of this section.