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claimant may in writing request an informal conference regarding | | the claim for refund pursuant to the provisions of section 151. |
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| | | Sec. 25. 36 MRSA §4366-A, sub-§2, as amended by PL 2005, c. 457, Pt. | | AA, §§4 and 5 and affected by §8, is further amended to read: |
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| | | 2. Provided to sellers. The State Tax Assessor shall provide | | stamps suitable to be affixed to packages of cigarettes as | | evidence of the payment of the tax imposed by this chapter. The | | assessor may permit a licensed distributor to pay for the stamps | | within 30 days after the date of purchase, if a bond satisfactory | | to the assessor in an amount not less than 50% of the sale price | | of the stamps has been filed with the assessor conditioned upon | | payment for the stamps. Such a distributor may continue to | | purchase stamps on a 30-day deferral basis only if it remains | | current with its cigarette tax obligations. The assessor may not | | sell additional stamps to a distributor that has failed to pay in | | full within 30 days for stamps previously purchased until such | | time as the overdue payment is received. The assessor shall sell | | cigarette stamps to licensed distributors at the following | | discounts from their face value: |
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| | | A. For stamps at the face value of 37 mills sold through | | September 30, 2001, 2.5%; |
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| | | B. For stamps at the face value of 50 mills sold prior to | | July 1, 2002, 2.16%; |
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| | | C. For stamps at the face value of 50 mills sold on or | | after July 1, 2002, 2.03%; and |
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| | | D. For stamps at the face value of 100 mills, 1.15%. |
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| | | Sec. 26. 36 MRSA §5122, sub-§2, ¶T, as amended by PL 2005, c. 416, §2, | | is further amended to read: |
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| | | T. For income tax years beginning on or after January 1, | | 2002 and before January 1, 2004, an amount equal to the | | total premiums spent for long-term care insurance policies | | certified under Title 24-A, section 5075-A as long as the | | amount subtracted is reduced by the long-term care premiums | | claimed as an itemized deduction pursuant to section 5125. |
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| | | For income tax years beginning on or after January 1, 2004, an | | amount equal to the total premiums spent for qualified long-term | | care insurance contracts certified under Title 24-A, section | | 5075-A, as long as the amount subtracted is reduced by any amount | | claimed as a deduction for federal income tax purposes in | | accordance with the Code, Section |
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