LD 1818
pg. 1
LD 1818 Title Page An Act to Ensure Retailer Compliance with the Tax on Tobacco Products Page 2 of 2
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LR 2633
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §4402, as amended by PL 1997, c. 526, §14, is
further amended to read:

 
§4402. Licenses

 
Every person engaging in the business of selling tobacco
products as a distributor, or as a retailer that brings into this
State or causes to be brought into this State tobacco products
upon which the tax imposed by this chapter has not been paid,
shall secure obtain a license from the tax assessor State Tax
Assessor before engaging in that business. Every license
application shall must be made on a form prescribed by the tax
assessor and shall must state the name and address of the
applicant, the address of his the applicant's principal place of
business, and such other information as the tax assessor may
require for the proper administration of this chapter. The
application shall must be accompanied by a fee of $25, except
that there shall be no a fee is not required for distributors or
unclassified importers licensed under chapter 703. A person
without outside the State who ships or transports tobacco
products to retailers in this State shall make application as a
distributor and be granted by the tax assessor a license subject
to all the provisions of this chapter and agree, upon applying
for a license, to submit his that person's books, accounts and
records to examination by the Bureau of Revenue Services bureau
during reasonable business hours, and to accept service of
process by mail when service is made in any proceeding involving
enforcement of this chapter.

 
Each unclassified importer before importing, receiving or
acquiring tobacco products from without outside the State shall
secure obtain a license from the tax assessor State Tax
Assessor. There shall be is no fee for that license.

 
Each A license issued shall expire pursuant to this section
expires on July 31st of each year unless sooner revoked by the
tax assessor State Tax Assessor. The license shall must be
prominently displayed on the premises covered by the license and
no license may not be transferred to any other person.

 
The tax assessor State Tax Assessor may revoke or suspend the
license or licenses of any person for violation of this chapter
applicable to the sale of tobacco products. No A license may not
be revoked, canceled or suspended until after notice and hearing
by the tax assessor.

 
Sec. 2. 36 MRSA §4403, sub-§3, as enacted by PL 1985, c. 783, §16, is
amended to read:


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