{"data":{"id":"us-me/28-a-m.r.s.-1365","jurisdiction":"us-me","citation":"28-A M.R.S. §1365","heading":"Low-alcohol spirits product tax","body":"In addition to any tax paid under section 1652, each certificate of approval holder that manufactures low-alcohol spirits products shall pay a tax of 30¢ on each gallon of low-alcohol spirits product sold to a wholesale licensee.  In addition to the forms filed pursuant to section 1364, on or before the 15th day of each calendar month, a certificate of approval holder that manufactures low-alcohol spirits products shall file with the bureau a monthly report on the number of gallons of low-alcohol spirits product sold to wholesale licensees with a copy of each invoice relating to each such sale.  The certificate of approval holder must enclose payment for the tax due under this section on the reported sales.","path":["TITLE 28-A: LIQUORS","PART 3: LICENSES FOR SALE OF LIQUOR","CHAPTER 51: CERTIFICATE OF APPROVAL HOLDERS","SUBCHAPTER 3: MALT LIQUOR AND WINE"],"source_url":"https://legislature.maine.gov/statutes/28-A/title28-Asec1365.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:35Z","sha256":"9992d12738cd0025f15c2b352c54524f6847e8f9dedb69b64394cc191a2e9eae","source_id":"us-me","stale":false,"prev":"us-me/28-a-m.r.s.-1364","next":"us-me/28-a-m.r.s.-1366"},"notice":"GroundRules: Original legal text. Not legal advice."}