{"data":{"id":"us-me/36-m.r.s.-4379","jurisdiction":"us-me","citation":"36 M.R.S. §4379","heading":"Administration; rules","body":"The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter.","path":["TITLE 36: TAXATION","PART 7: SPECIAL TAXES","CHAPTER 703: CIGARETTE TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec4379.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"f8fc83b7401a2bb404f74037ff13ee2903706e55a41db109fc18d96473b0c1ad","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4378","next":"us-me/36-m.r.s.-4380"},"notice":"GroundRules: Original legal text. Not legal advice."}