1. Stamped rate. Cigarettes stamped at the rate of 37 47 mills per cigarette and held for resale after September 30, 2001 November 30, 2005 are subject to tax at the rate of 47 49.5 mills per cigarette.

2. Liability. A person possessing cigarettes for resale is liable for the difference between the tax rate of 47 49.5 mills per cigarette and the tax rate of 37 47 mills per cigarette in effect before October 1, 2001 December 1, 2005. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of October 1, 2001 December 1, 2005, except that cigarettes held in vending machines as of that date do not require that stamp.

3. Vending machines. Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on October 1, 2001 December 1, 2005 and that the tax imposed by this section must be reported on that basis. A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 47 49.5 mills per cigarette placed in vending machines before October 1, 2001 December 1, 2005.

4. Payment. Payment of the tax imposed by this section must be made to the State Tax Assessor by January 1, 2002 February 15, 2006, accompanied by forms prescribed by the assessor and credited to the Maine Health Care Trust Fund, as established by Title 22, section 374, subsection 1.

PART F

Sec. F-1. Employment retraining. The Maine Health Care Agency, as established in the Maine Revised Statutes, Title 22, section 375, shall coordinate with the Department of Economic and Community Development, the Department of Labor and private industry councils to ensure that employment retraining services are available for administrative workers employed by insurers and providers who are displaced due to the transition to the Maine Health Care Plan established in Title 22, section 372.

Sec. F-2. Delivery of long-term health care services. The Maine Health Care Agency, as established in the Maine Revised Statutes, Title 22, section 375, shall study the delivery of long-term health care services to Maine Health Care Plan members under Title 22, chapter 106. The study must address the best and most efficient manner of delivery of health care services to individuals needing long-term care and funding sources for