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| 3.__Vending machines.__Notwithstanding any other provision of this | chapter, it is presumed that all cigarette vending machines are | filled to capacity on July 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 | 50 mills per cigarette placed in vending machines before July 1, | 2005. |
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| | 4.__Payment.__Payment of the tax imposed by this section must | be made to the State Tax Assessor by October 1, 2005, accompanied | by forms prescribed by the assessor. |
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| | Sec. 4. 36 MRSA §4366-A, sub-§2, ¶¶A and B, as enacted by PL 2001, c. | 439, Pt. SSSS, §3, are amended to read: |
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| A. For stamps at the face value of 37 50 mills sold through | September 30, 2001, 2.5% June 30, 2005, 2.03%; and |
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| B. For stamps at the face value of 47 125 mills sold prior | to July 1, 2002, 2.16%; and on or after July 1, 2005, 1.15%. |
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| | Sec. 5. 36 MRSA §4366-A, sub-§2, ¶C, as enacted by PL 2001, c. 439, Pt. | SSSS, §3, is repealed. |
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| | Sec. 6. 36 MRSA §4366-D, as enacted by PL 2001, c. 450, Pt. D, §1, | is repealed. |
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| | Sec. 7. 36 MRSA §4385 is enacted to read: |
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| §4385.__Distribution of cigarette tax revenue |
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| | A portion of the revenue generated from the tax imposed | pursuant to section 4365 must be allocated annually by the | Commissioner of Health and Human Services to the health-related | purposes specified in this section. |
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| | 1.__Partnership for a Tobacco-Free Maine and Healthy Maine | Partnerships.__To support the work of the Partnership for a | Tobacco-Free Maine and the Healthy Maine Partnerships, or their | successor programs, $14,837,000 of the revenue generated pursuant | to section 4365 must be distributed annually to the following | programs in the following amounts: |
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| A.__To create and maintain a website for interactive tobacco | treatment counseling, $250,000; |
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| B.__To enhance administration and enforcement of existing | state programs to prevent youth in the State from gaining | access to tobacco and to protect them from exposure to | secondhand smoke, $457,000; |
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