Maine Revised Statutes

Title 36, Chapter  704: TOBACCO PRODUCTS TAX
36 §4401. Definitions
36 §4402. Licenses
36 §4403. Tax on tobacco products
36 §4404. Returns; payment of tax and penalty
36 §4404-A. Importation of tobacco products
36 §4404-B. Sales of tobacco products in contravention of law
36 §4404-C. Seizure and forfeiture of contraband tobacco products
36 §4405. The tax assessor may estimate liability (REPEALED)
36 §4406. Inspection of records; civil action for tax (REPEALED)
36 §4407. Appeal procedure (REPEALED)
36 §4408. Penalties; civil action for tax (REPEALED)
36 §4409. Claims (REPEALED)