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Maine · Through October 1, 2025

36 M.R.S. §4366-B: Importation of unstamped cigarettes

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 7: SPECIAL TAXES
  3. CHAPTER 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.

A. A person who violates this section commits a Class E crime.

B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence.

Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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