§ 36 §4404-A — Importation of tobacco products

Maine § 36 §4404-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 7: SPECIAL TAXES
• Ch. 704: TOBACCO PRODUCTS TAX

Text

1.
Generally.
Except as provided in subsections 2 and 3, only a person licensed pursuant to section 4402 may import tobacco products into this State.
2.
Manufacturers.
A manufacturer may transport tobacco products into this State and may transport tobacco products from place to place within this State in quantities greater than those excepted in subsection 3 for the purpose of marketing and sales if the sale or distribution of those tobacco products is accounted for and the taxes are paid by a person licensed pursuant to section 4402.
3.
Exception for personal use.
A person who is not a licensed distributor or licensed remote retail seller may:
4.
Evidence.
The possession by a person who is not licensed pursuant to section 4402 of more than 125 cigars or one pound of other tobacco product for which the tax imposed by this chapter has not been paid is prima facie evidence of a violation of this section.
5.
Penalties.
The following penalties apply to violations of this section.
Violation of this section by a person other than a retailer is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A. It is an affirmative defense to a prosecution under this section that a retailer, alleged to have imported tobacco products or caused tobacco products to be imported, reasonably relied on licensing information provided by the assessor pursuant to section 4402, subsection 6 that listed the company from which the retailer obtained tobacco products as being a licensed distributor.

Legislative History

PL 2005, c. 627, §11 (NEW). PL 2007, c. 438, §103 (AMD). PL 2007, c. 466, Pt. A, §64 (AMD). PL 2023, c. 441, Pt. E, §§22, 23 (AMD). PL 2023, c. 441, Pt. E, §§26, 28 (AFF).