Maine § 36 §4366-B Importation of unstamped cigarettes

Maine Statutes

§ 36 §4366-B — Importation of unstamped cigarettes

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

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.

Maine § 36 §4366-B (Importation of unstamped cigarettes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.