Sec. 1. 28-A MRSA §1651, sub-§1, as amended by PL 1999, c. 166, §1, is further amended to read:

1. State liquor tax. Except as provided in subsection 2, the commission shall determine and set the list price at which to sell all spirits and fortified wine that will produce an aggregate state liquor tax sufficient to pay all liquor- related expenses of the Bureau of Alcoholic Beverages and Lottery Operations and to return to the General Fund an amount substantially equal to 125% of the amount of state liquor tax collected in the previous fiscal year 2002-03. With the exception of the discount agency liquor stores in Kittery and Calais, list prices must be uniform statewide.

C. The commission shall add any cost to the State related to handling containers returned for refund pursuant to Title 32, section 1863-A to the established price without markup.

Sec. 2. 28-A MRSA §1651, sub-§4, as enacted by PL 1987, c. 45, Pt. A, §4, is amended to read:

4. Net revenue deposited to General Fund. The commission shall deposit all net revenue derived from the tax under this section to the credit of the General Fund; the Treasurer of State shall credit annually 10% of the net revenue received pursuant to this subsection to the Fund for a Healthy Maine established in Title 22, section 1511.

Sec. 3. 28-A MRSA §1652, sub-§1, as repealed and replaced by PL 1987, c. 342, §116, is amended to read:

1. Excise tax on malt liquor. An excise tax is imposed on the privilege of manufacturing and selling malt liquor in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of 25¢ 31.25¢ per gallon on all malt liquor sold in the State.

Sec. 4. 28-A MRSA §1652, sub-§1-A, as amended by PL 1993, c. 462, §7, is further amended to read:

1-A. Excise tax on low-alcohol spirits products and fortified wines. An excise tax is imposed on the privilege of manufacturing and selling low-alcohol spirits products and fortified wines in the State. The Maine manufacturer or importing wholesale licensee shall pay an excise tax of $1 $1.25 per gallon on all low-alcohol spirits products and fortified wines manufactured in or imported into the State.