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PUBLIC LAWS OF MAINE
First Regular Session of the 120th

PART D

     Sec. D-1. 36 MRSA §4366-D is enacted to read:

§4366-D. Additional cigarette tax

     1. Additional tax imposed. Beginning October 1, 2001, an additional tax is imposed of 3 mills for each cigarette imported into this State or held for sale in this State by any person. The tax imposed under this section must be added to the tax imposed under section 4365 and collected and administered in the same manner as the tax under that section.

     2. Transition. The State Tax Assessor shall adopt rules to ensure that cigarettes sold or held for resale, including sales through vending machines, on October 1, 2001 are stamped at the combined tax rate applicable under section 4365 and this section. The rules must specify a due date for payment of tax due under this subsection. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter II-A.

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