Sec. T-1. 5 MRSA §1518, as enacted by PL 1997, c. 24, Pt. E, §1, is repealed.
Sec. T-2. 22 MRSA §1546, as enacted by PL 1997, c. 560, Pt. A, §1 and affected by §5, is repealed.
Sec. T-3. 36 MRSA §4365, 2nd ¶, as enacted by PL 1997, c. 560, Pt. A, §2 and affected by §5, is amended to read:
Beginning November 1, 1997, as a public health measure, the tax imposed under this section is 37 mills per cigarette. The tax imposed pursuant to this section is dedicated to the Tobacco Tax Relief Fund established in Title 22, section 1546.
Sec. T-4. 36 MRSA §4365-D, sub-§4, as enacted by PL 1997, c. 560, Pt. A, §3 and affected by §5, is amended to read:
4. Payment. Payment of the tax imposed by this section must be made to the State Tax Assessor by February 1, 1998, accompanied by forms prescribed by the assessor and must be credited to the Tobacco Tax Relief Fund established in Title 22, section 1546.
Sec. T-5. Tax Relief Fund for Maine Residents; Tobacco Tax Relief Fund; lapsed balances. Notwithstanding any other provisions of law, any unencumbered balance in the Tax Relief Fund for Maine Residents or the Tobacco Tax Relief Fund lapses to the General Fund at the end of fiscal year 1998-99.
Sec. T-6. Effective date. This Part takes effect June 30, 1999.
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