Maine Statutes
§ 36 §4922 — Registration
Maine·Title 36 TAXATION·Part 7 SPECIAL TAXES·Ch. 723 CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)
1.Generally.
A cultivation facility licensee operating in this State shall register with the assessor each cultivation facility operated by the cultivation facility licensee and collect and remit taxes in accordance with the provisions of this chapter. A person required to be registered as a cultivation facility licensee pursuant to this section must also be in compliance with Title 28‑B, chapter 1. A registration issued pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.
2.Applications; forms.
A registration application under this section must be made on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's registered cultivation facility and such other infor
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Legislative History
PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 669, §5 (REV).
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Returns; payment of excise tax