6. Excise taxes; premiums. A licensee must pay the appropriate excise taxes and premiums under sections section 1652 and 1703 before the scheduled calendar date of the special taste- testing festival.

Sec. 49. 28-A MRSA §1365, as amended by PL 1997, c. 373, §120, is further amended to read:

§1365. Low-alcohol spirits product tax

In addition to any tax or premium paid under section 1652 or section 1703, 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 the State. In addition to the forms filed pursuant to section 1364, 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 in the State. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales.

Sec. 50. 28-A MRSA §1371, sub-§3, ¶B, as amended by PL 1997, c. 373, §122, is repealed.

Sec. 51. 28-A MRSA §1651, sub-§1, as amended by PL 1997, c. 24, Pt. L, §5, is repealed.

Sec. 52. 28-A MRSA §1651, sub-§2, as amended by PL 1995, c. 181, §§1 and 2, is repealed.

Sec. 53. 28-A MRSA §1651, sub-§4, as enacted by PL 1987, c. 45, Pt. A, §4, is repealed.

Sec. 54. 28-A MRSA §1703, as amended by PL 1997, c. 767, §§5 and 6, is repealed.

Sec. 55. 28-A MRSA §2073, sub-§3, ¶B, as enacted by PL 1987, c. 45, Pt. A, §4, is amended to read:

B. For-hire carriers and contract carriers, authorized by the Department of Public Safety, may transport liquor to state liquor stores, to liquor warehouses, to licensees, to purchasers of liquor at state liquor stores and from manufacturers to liquor warehouses, state liquor stores and to the state line for transportation outside the State.