Sec. 24. 36 MRSA §4072, as amended by PL 1999, c. 38, §1, is further amended to read:

§4072. Lien for taxes

All Any property subject to taxes under this chapter, or interest in whatever form property, the transfer of investment it may happen to be, which is subject to tax under this chapter, is charged with a lien for all taxes, interest and penalties that are or may become due on under this chapter with respect to that property. The lien arises at the time of the decedent's death and continues for 10 years, except that the lien is not valid against property used for the payment of charges against the estate and expenses of administration allowed by any court with subject matter jurisdiction. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes the tax, interest and penalties due under this chapter, or upon determination that no tax is due, the State Tax Assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds.

Any lien that attached to real property prior to September 30, 1989 and after the property was sold or disposed of for value by the personal representative, trustee or surviving joint tenant is released by operation of this section.

Sec. 25. 36 MRSA §4366-A, sub-§2, as amended by PL 2005, c. 457, Pt. AA, §§4 and 5 and affected by §8, is further amended to read:

2. Provided to sellers. The State Tax Assessor shall provide stamps suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The assessor may permit a licensed distributor to pay for the stamps within 30 days after the date of purchase, if a bond satisfactory to the assessor in an amount not less than 50% of the sale price of the stamps has been filed with the assessor conditioned upon payment for the stamps. Such a distributor may continue to purchase stamps on a 30-day deferral basis only if it remains current with its cigarette tax obligations. The assessor may not sell additional stamps to a distributor that has failed to pay in full within 30 days for stamps previously purchased until such time as the overdue payment is received. The assessor