An Act To Fund Opioid Treatment by Establishing an Excise Tax on Manufacturers of Opioids
Sec. 1. 22 MRSA §1511, sub-§2, ¶¶B and C, as enacted by PL 1999, c. 401, Pt. V, §1, are amended to read:
Sec. 2. 22 MRSA §1511, sub-§2, ¶D is enacted to read:
Sec. 3. 22 MRSA §1511, sub-§6, ¶G, as amended by PL 2017, c. 407, Pt. A, §71, is further amended to read:
Sec. 4. 22 MRSA §1511, sub-§6, ¶H, as amended by PL 2007, c. 539, Pt. IIII, §3, is further amended to read:
Sec. 5. 22 MRSA §1511, sub-§6, ¶I is enacted to read:
Sec. 6. 22 MRSA §1513 is enacted to read:
§ 1513. Opioid Stewardship Fund
The department shall forward the information received under this subsection to the State Tax Assessor for the administration of the tax under Title 36, section 4921. For purposes of this subsection, "distribution" has the same meaning as in Title 36, section 4921, subsection 1, paragraph B.
Sec. 7. 36 MRSA c. 723 is enacted to read:
TAX ON OPIOIDS
§ 4921. Opioid tax
(1) An opiate;
(2) A synthetic or semisynthetic narcotic that has effects similar to natural opium alkaloids but is not derived from opium; or
(3) A derivative of an opioid described in subparagraph (1) or (2).
Sec. 8. Manufacturers to report for previous year. By April 1, 2020, a manufacturer subject to the tax under the Maine Revised Statutes, Title 36, section 4921 shall submit a report to the Department of Health and Human Services under Title 22, section 1513, subsection 2 for the calendar year 2019.
This bill establishes the Opioid Stewardship Fund within the Fund for a Healthy Maine for the purpose of supporting opioid use disorder prevention, treatment and recovery funded by an excise tax of 0.1¢ per morphine milligram equivalent assessed against opioid drug manufacturers for opioid drugs purchased by consumers in the State.