PUBLIC Law Chapter 627

from outside the State or shipped or transported to retailers

within the State during the preceding calendar month. Every such

distributor~~, retailer and unclassified importer~~ shall keep a

complete and accurate record at its principal place of business

to substantiate all receipts of tobacco products.

Such monthly reports must contain such further information as
the State Tax Assessor may prescribe and must show a credit for
any tobacco products exempted as provided in section 4403.
Records must be maintained to substantiate the exemption.
Tobacco products previously taxed that are returned to a
manufacturer because the product has become unfit for use, sale
or consumption may be taken as a credit on a subsequent return
upon receipt of the credit notice from the original supplier.

A person who is not a distributor licensed pursuant to this
chapter who imports, receives or otherwise acquires tobacco
products for use or consumption in the State from a person other
than a licensed distributor shall file, on or before the last day
of the month following each month in which tobacco products were
acquired, a return on a form prescribed by the assessor together
with payment of the tax imposed by this chapter at the rate
provided in section 4403. The return must report the quantity of
tobacco products imported, received or otherwise acquired from a
person other than a licensed distributor or retailer during the
previous calendar month and additional information the assessor
may require.

Sec. 11. 36 MRSA зз4404-A, 4404-B and 4404-C are enacted to read:

з4404-A.__Importation of tobacco products

1.__Generally.__Except as provided in subsections 2 and 3,
only a person licensed pursuant to section 4402 may import
tobacco products into this State.

2.__Manufacturers.__A manufacturer may transport tobacco
products into this State and may transport tobacco products from
place to place within this State in quantities greater than those
excepted in section 3 for the purpose of marketing and sales if
the sale or distribution of those tobacco products is accounted
for and the taxes are paid by a person licensed pursuant to
section 4402.

3.__Exception for personal use.__A person who is not a
licensed distributor may:

A.__Transport tobacco products other than cigars into this
State and transport those tobacco products from place to

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