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of false or fraudulent reports or returns. All certification | expires each year on June 30th. | | assessor pursuant to this section is not a license within the | | meaning of that term in the Maine Administrative Procedure Act. |
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| | | Sec. 6. 36 MRSA §4365, as amended by PL 2001, c. 439, Pt. SSSS, §1 | | and affected by §4, is further amended to read: |
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| | | A tax is imposed on all cigarettes imported into this State or | | held in this State by any person for sale at the rate of 47 mills | | for each cigarette. Payment of the tax is evidenced by the | affixing of stamps to the packages containing the cigarettes. If | an individual purchases in any one month unstamped packages | containing cigarettes in a quantity greater than 2 cartons from a | person other than a licensed distributor or dealer, the tax may | be assessed directly against the purchaser by the State Tax | Assessor within 3 years from the date of the purchase. |
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| | | Sec. 7. 36 MRSA §4384 is enacted to read: |
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| | | §4384.__Reporting and payment of tax |
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| | | A person who is not a licensed distributor or dealer who | | imports, receives or otherwise acquires unstamped cigarettes for | | use or consumption in the State in a quantity greater than 2 | | cartons in any one month from a person other than a licensed | | distributor or dealer shall file, on or before the last day of | | the month following each month in which unstamped cigarettes were | | acquired, a return on a form prescribed by the State Tax Assessor | | together with payment of the tax imposed by this chapter at the | | rate provided in section 4365.__The return must report the number | | of unstamped cigarettes imported, received or otherwise acquired | | during the previous calendar month and additional information the | | assessor may require. |
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| | | Sec. 8. 36 MRSA §5122, sub-§1, ¶V, as enacted by PL 2003, c. 451, Pt. | | II, §2, is amended to read: |
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| | | V. For tax years beginning on or after January 1, 2003 and | | before January 1, 2006, the amount claimed as a federal | | income adjustment for student loan interest under the Code, | | Section 62 (a)(17), but only for interest paid after 60 | months from the start of the loan repayment period. |
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| | | Sec. 9. 36 MRSA §5122, sub-§1, ¶W is enacted to read: |
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| | | W.__For tax years beginning on or after January 1, 2004, for an | | eligible individual as defined by the Code, Section 223 |
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