| | |
| 6.__Payment of state taxes.__A shipper shall pay annually to | | the Department of Administrative and Financial Services, Bureau | | of Revenue Services the sales and excise taxes due on sales in | | the preceding calendar year. |
|
| | | 7.__Annual report.__A shipper shall report to the bureau | | annually by March 1st of each year the total number of bottles | | of wine, by type, shipped into the State the preceding | | calendar year. |
|
| | | 8.__Audits.__The bureau may perform audits of the records of | | a shipper under this section at any time. |
|
| | | 9.__Violations.__Violation of this section is a Class D | | crime.__A violation of this section constitutes a violation of | | the Maine Unfair Trade Practices Act under Title 5, chapter | | 10. The bureau may enforce the requirements of this section by | | administrative proceedings to suspend or revoke a nonresident | | shipper's license.__The bureau may accept payment of an offer | | in compromise in lieu of suspension; such payments must be | | determined by rule adopted by the bureau. |
|
| | | 10.__Adoption of rules.__The bureau may adopt rules to carry | | out the purposes of this section.__Rules adopted pursuant to | | this section are routine technical rules as defined in Title | | 5, chapter 375, subchapter 2-A. |
|
| | | Sec. 3. 28-A MRSA §2077, sub-§1, as amended by PL 1993, c. 730, §49, | | is further amended to read: |
|
| | | 1. Importation of malt liquor or wine into the State. No | | Except as provided by section 1403-A, a person other than a | | wholesale licensee, small brewery licensee or farm winery | | licensee may not transport or cause to be transported malt | | liquor or wine into the State in a quantity greater than 3 | | gallons for malt liquor and 4 quarts for wine, unless it was | | legally purchased in the State. |
|
| | | A. All shipments of malt liquor or wine transported or | | caused to be transported by wholesale licensees, small | brewery licensees or | | of approval holders into the State must be accompanied by | | an invoice, including the wholesale licensee's, small | | brewery licensee's or farm winery licensee's name and | | purchase number. Out-of-state wholesalers that ship wine | | to a certificate of approval holder as provided in section | | 2077-C shall comply with the provisions of this paragraph. |
|
| | | Sec. 4. 28-A MRSA §2077-B, sub-§1, as enacted by PL 1997, c. 501, §6, | | is amended to read: |
|
|
