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- 36 M.R.S. §4112 · Lien for taxes
- 36 M.R.S. §4113 · Authority of State Tax Assessor
- 36 M.R.S. §4114 · Amount of tax determined
- 36 M.R.S. §4115 · Authority to make refunds
- 36 M.R.S. §4116 · Appointment of personal representative on probate delay
- 36 M.R.S. §4117 · Persons liable
- 36 M.R.S. §4118 · Civil action by State; bond
- 36 M.R.S. §4119 · Annual adjustments for inflation
- 36 M.R.S. §4301 · Purpose
- 36 M.R.S. §4302 · Definitions
- 36 M.R.S. §4303 · Rate of tax
- 36 M.R.S. §4303-A · Additional tax
- 36 M.R.S. §4303-B · Exemption for wild blueberries grown on tribal land
- 36 M.R.S. §4304 · Due date
- 36 M.R.S. §4305 · Certification
- 36 M.R.S. §4306 · Tax deducted from purchase price
- 36 M.R.S. §4307 · Records and reports; payment of tax
- 36 M.R.S. §4308 · Inspection
- 36 M.R.S. §4309 · Records available on limited basis
- 36 M.R.S. §4310 · False returns; violations; civil action for collection
- 36 M.R.S. §4311 · Appropriation of moneys received
- 36 M.R.S. §4311-A · Appropriations of money received
- 36 M.R.S. §4312 · Advisory committee
- 36 M.R.S. §4312-A · Appropriation of moneys received
- 36 M.R.S. §4312-B · Maine Blueberry Commission
- 36 M.R.S. §4312-C · Wild Blueberry Commission of Maine
- 36 M.R.S. §4313 · Tax as additional
- 36 M.R.S. §4314 · Permission required
- 36 M.R.S. §4315 · Transportation of wild blueberries
- 36 M.R.S. §4316 · Receivers of wild blueberries
- 36 M.R.S. §4317 · Authorized law enforcement
- 36 M.R.S. §4318 · Sunset provision
- 36 M.R.S. §4361 · Definitions
- 36 M.R.S. §4362 · Licenses
- 36 M.R.S. §4362-A · Licenses
- 36 M.R.S. §4363 · -- expiration; reissuance
- 36 M.R.S. §4364 · -- revocation
- 36 M.R.S. §4365 · Rate of tax
- 36 M.R.S. §4365 · Rate of tax
- 36 M.R.S. §4365-A · Rate of tax after September 30, 1989
- 36 M.R.S. §4365-B · Rate of tax after December 31, 1990
- 36 M.R.S. §4365-C · Rate of tax after June 30, 1991
- 36 M.R.S. §4365-D · Rate of tax beginning November 1, 1997
- 36 M.R.S. §4365-E · Application of cigarette tax rate increase effective October 1, 2001
- 36 M.R.S. §4365-F · Application of cigarette tax rate increase effective September 19, 2005
- 36 M.R.S. §4365-F · Application of cigarette tax rate increase effective September 19, 2005
- 36 M.R.S. §4365-G · Application of cigarette tax rate increase effective January 5, 2026
- 36 M.R.S. §4366 · Stamps provided by State Tax Assessor
- 36 M.R.S. §4366-A · Cigarette tax stamps
- 36 M.R.S. §4366-B · Importation of unstamped cigarettes
- 36 M.R.S. §4366-C · Sales of cigarettes in contravention of law
- 36 M.R.S. §4366-D · Additional cigarette tax
- 36 M.R.S. §4367 · Resale of stamps prohibited; redemption
- 36 M.R.S. §4368 · Stamps affixed by licensed dealers
- 36 M.R.S. §4369 · Stamps affixed by licensed dealers
- 36 M.R.S. §4370 · Sale of unstamped cigarettes prohibited
- 36 M.R.S. §4371 · Possession of unstamped cigarettes; prima facie evidence
- 36 M.R.S. §4372 · Unstamped cigarettes to be confiscated
- 36 M.R.S. §4372-A · Seizure and forfeiture of contraband cigarettes
- 36 M.R.S. §4373 · Forfeiture proceedings
- 36 M.R.S. §4373-A · Records required; inspection and examination; assessment of tax deficiency
- 36 M.R.S. §4374 · Fraudulent stamps
- 36 M.R.S. §4375 · Records; examinations by State Tax Assessor
- 36 M.R.S. §4376 · Oaths and subpoenas
- 36 M.R.S. §4377 · Hearings by Tax Assessor
- 36 M.R.S. §4378 · Appeals
- 36 M.R.S. §4379 · Administration; rules
- 36 M.R.S. §4380 · Use of metering machines
- 36 M.R.S. §4381 · Tax credited to General Fund
- 36 M.R.S. §4382 · Tax is levy on consumer
- 36 M.R.S. §4383 · Distributor responsibilities
- 36 M.R.S. §4384 · Reporting and payment of tax
- 36 M.R.S. §4401 · Definitions
- 36 M.R.S. §4402 · Licenses
- 36 M.R.S. §4403 · Tax on tobacco products
- 36 M.R.S. §4403 · Tax on tobacco products
- 36 M.R.S. §4403-A · Exemptions from the tobacco tax
- 36 M.R.S. §4404 · Returns; payment of tax and penalty
- 36 M.R.S. §4404-A · Importation of tobacco products
- 36 M.R.S. §4404-B · Sales of tobacco products in contravention of law
- 36 M.R.S. §4404-C · Seizure and forfeiture of contraband tobacco products
- 36 M.R.S. §4405 · The tax assessor may estimate liability
- 36 M.R.S. §4406 · Inspection of records; civil action for tax
- 36 M.R.S. §4407 · Appeal procedure
- 36 M.R.S. §4408 · Penalties; civil action for tax
- 36 M.R.S. §4409 · Claims
- 36 M.R.S. §4421 · Definitions
- 36 M.R.S. §4422 · Administration
- 36 M.R.S. §4423 · Tax payment required for possession
- 36 M.R.S. §4424 · No immunity
- 36 M.R.S. §4425 · Pharmaceuticals
- 36 M.R.S. §4426 · Tax rate
- 36 M.R.S. §4427 · Penalties for violation
- 36 M.R.S. §4428 · Stamps
- 36 M.R.S. §4429 · Reports
- 36 M.R.S. §4430 · Payment due
- 36 M.R.S. §4431 · Burden of proof
- 36 M.R.S. §4432 · Confidentiality
- 36 M.R.S. §4433 · Definitions
- 36 M.R.S. §4434 · Tax