4. Payment.__Payment of the tax imposed by this section must be made to the assessor by December 19, 2005, accompanied by forms prescribed by the assessor.

Sec. AA-4. 36 MRSA §4366-A, sub-§2, ¶¶B and C, as amended by PL 2005, c. 218, §46, are further amended to read:

B. For stamps at the face value of 50 mills sold prior to July 1, 2002, 2.16%; and

C. For stamps at the face value of 50 mills sold on or after July 1, 2002, 2.03%.; and

Sec. AA-5. 36 MRSA §4366-A, sub-§2, ¶D is enacted to read:

D.__For stamps at the face value of 100 mills, 1.15%.

Sec. AA-6. 36 MRSA §4403, sub-§§1 and 2, as amended by PL 2005, c. 218, §48, are further amended to read:

1. Smokeless tobacco. A tax is imposed on all smokeless tobacco, including chewing tobacco and snuff, at the rate of 62% of the wholesale price 78% of the wholesale price beginning October 1, 2005.

2. Other tobacco. A tax is imposed on cigars, pipe tobacco and other tobacco intended for smoking at the rate of 16% of the wholesale price 20% of the wholesale price beginning October 1, 2005.

Sec. AA-7. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

Maine Revenue Services 0002

Initiative: Provides one-time funds for the administrative costs associated with the increase in the cigarette and other tobacco taxes.

GENERAL FUND 2005-06 2006-07