Chapter

CIGARETTE TAX

Me. Rev. Stat. tit. 36, § 4361— Definitions
Me. Rev. Stat. tit. 36, § 4362— Licenses
Me. Rev. Stat. tit. 36, § 4362-A— Licenses
Me. Rev. Stat. tit. 36, § 4363— -- expiration; reissuance
Me. Rev. Stat. tit. 36, § 4364— -- revocation
Me. Rev. Stat. tit. 36, § 4365-1— Rate of tax
Me. Rev. Stat. tit. 36, § 4365-2— Rate of tax
Me. Rev. Stat. tit. 36, § 4365-A— Rate of tax after September 30, 1989
Me. Rev. Stat. tit. 36, § 4365-B— Rate of tax after December 31, 1990
Me. Rev. Stat. tit. 36, § 4365-C— Rate of tax after June 30, 1991
Me. Rev. Stat. tit. 36, § 4365-D— Rate of tax beginning November 1, 1997
Me. Rev. Stat. tit. 36, § 4365-E— Application of cigarette tax rate increase effective October 1, 2001
Me. Rev. Stat. tit. 36, § 4365-F-1— Application of cigarette tax rate increase effective September 19, 2005
Me. Rev. Stat. tit. 36, § 4365-F-2— Application of cigarette tax rate increase effective September 19, 2005
Me. Rev. Stat. tit. 36, § 4365-G— Application of cigarette tax rate increase effective January 5, 2026
Me. Rev. Stat. tit. 36, § 4366— Stamps provided by State Tax Assessor
Me. Rev. Stat. tit. 36, § 4366-A— Cigarette tax stamps
Me. Rev. Stat. tit. 36, § 4366-B— Importation of unstamped cigarettes
Me. Rev. Stat. tit. 36, § 4366-C— Sales of cigarettes in contravention of law
Me. Rev. Stat. tit. 36, § 4366-D— Additional cigarette tax
Me. Rev. Stat. tit. 36, § 4367— Resale of stamps prohibited; redemption
Me. Rev. Stat. tit. 36, § 4368— Stamps affixed by licensed dealers
Me. Rev. Stat. tit. 36, § 4369— Stamps affixed by licensed dealers
Me. Rev. Stat. tit. 36, § 4370— Sale of unstamped cigarettes prohibited
Me. Rev. Stat. tit. 36, § 4371— Possession of unstamped cigarettes; prima facie evidence
Me. Rev. Stat. tit. 36, § 4372— Unstamped cigarettes to be confiscated
Me. Rev. Stat. tit. 36, § 4372-A— Seizure and forfeiture of contraband cigarettes
Me. Rev. Stat. tit. 36, § 4373— Forfeiture proceedings
Me. Rev. Stat. tit. 36, § 4373-A— Records required; inspection and examination; assessment of tax deficiency
Me. Rev. Stat. tit. 36, § 4374— Fraudulent stamps
Me. Rev. Stat. tit. 36, § 4375— Records; examinations by State Tax Assessor
Me. Rev. Stat. tit. 36, § 4376— Oaths and subpoenas
Me. Rev. Stat. tit. 36, § 4377— Hearings by Tax Assessor
Me. Rev. Stat. tit. 36, § 4378— Appeals
Me. Rev. Stat. tit. 36, § 4379— Administration; rules
Me. Rev. Stat. tit. 36, § 4380— Use of metering machines
Me. Rev. Stat. tit. 36, § 4381— Tax credited to General Fund
Me. Rev. Stat. tit. 36, § 4382— Tax is levy on consumer
Me. Rev. Stat. tit. 36, § 4383— Distributor responsibilities
Me. Rev. Stat. tit. 36, § 4384— Reporting and payment of tax