GroundRules
36 M.R.S. §4365: Rate of tax
Where this section sits in the code
- TITLE 36: TAXATION
- PART 7: SPECIAL TAXES
- CHAPTER 703: CIGARETTE TAX
(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)
A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.
Collected 2026-09-04T15:12:40Z. Source file · JSON