CHAPTER 526
S.P. 666 - L.D. 1870
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1752, sub-§17-A, ¶G, as amended by PL 2001, c. 396, §21, is further amended to read:
G. Rental of video tapes media and video equipment;
Sec. 2. 36 MRSA §1752, sub-§23, as repealed and replaced by PL 1989, c. 871, §8, is amended to read:
23. Video media; video equipment. "Video tapes media" means prerecorded magnetic tapes used for noncommercial playback of images and sound on video equipment. It also includes, and other electronic audio and video media that provide for noncommercial interactive utilization by a person or persons, including digital video discs. "Video equipment" means equipment used to play back video tapes media, equipment used for recording images and sound for subsequent noncommercial playback and equipment used for noncommercial interactive utilization of electronic audio and video media.
Sec. 3. 36 MRSA §4362-A, sub-§§2 and 3, as enacted by PL 1997, c. 458, §3, are amended to read:
2. Applications; forms. An application for a distributor's license must be made on a form prescribed and issued by the assessor and must be accompanied by a fee of $250. Licenses are issued in the form prescribed by the assessor and must contain the name and address of the license holder, the address of the place of business and such other information as the assessor may require for the proper administration of this chapter.
3. Expiration and reissuance. A distributor's license expires one year from the 31st 30th day of July June next succeeding the date of issuance unless sooner revoked by the assessor pursuant to subsection 5 or unless the business with respect to which the license was issued is sold, in either of which cases the holder of the license shall immediately surrender it to the assessor. A license holder may submit an application to the assessor before the expiration date for a renewal of the license for a further period of 2 years, with the fee prescribed by subsection 2.
Sec. 4. 36 MRSA §4402, as amended by PL 2001, c. 382, §1, is further amended to read:
Every person engaging in the business of selling tobacco products as a distributor, or as a retailer that brings into this State or causes to be brought into this State tobacco products upon which the tax imposed by this chapter has not been paid, shall obtain a license from the State Tax Assessor before engaging in that business. Every license application must be made on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's principal place of business, and such other information as the assessor may require for the proper administration of this chapter. The application must be accompanied by a fee of $25, except that a fee is not required for distributors or unclassified importers licensed under chapter 703. A person outside the State who ships or transports tobacco products to retailers in this State shall make application as a distributor and be granted by the assessor a license subject to all the provisions of this chapter and agree, upon applying for a license, to submit that person's books, accounts and records to examination by the bureau during reasonable business hours, and to accept service of process by mail when service is made in any proceeding involving enforcement of this chapter.
Each unclassified importer before importing, receiving or acquiring tobacco products from outside the State shall obtain a license from the State Tax Assessor. There is no fee for that license.
A license issued pursuant to this section expires on July 31st June 30th of each year unless sooner revoked by the State Tax Assessor. The license must be prominently displayed on the premises covered by the license and may not be transferred to any other person.
The State Tax Assessor may revoke or suspend the license or licenses of any person for violation of this chapter applicable to the sale of tobacco products. A license may not be revoked, canceled or suspended until after notice and hearing by the assessor.
Sec. 5. 36 MRSA §5219-R, as amended by PL 1999, c. 708, §48, is further amended to read:
§5219-R. Credit for rehabilitation of historic properties
A taxpayer is allowed a credit against the tax imposed under this Part equal to the amount of credit claimed by the taxpayer for the taxable year under Section 47 of the Code with respect to expenditures incurred after December 31, 1999 for a certified historic structure located in the State. The credit is nonrefundable and is limited to $100,000 annually per taxpayer. A credit received under this section is subject to the same recapture provisions as apply to a credit received under Section 47 of the Code and to any available federal carry-back or carry-forward provisions.
Sec. 6. Application. That section of this Act that amends the Maine Revised Statutes, Title 36, section 141, subsection 2, paragraph A applies to assessments made on or after the effective date of this Act. That section of this Act that amends Title 36, section 5219-R applies to tax years beginning on or after January 1, 2001.
Effective July 25, 2002, unless otherwise indicated.
| Revisor of Statutes Homepage | Subject Index | Search | 120th Laws of Maine | Maine Legislature |
