All Other ($10,000) ($10,000)

__________ __________

GENERAL FUND TOTAL ($10,000) ($10,000)

ATTORNEY GENERAL, DEPARTMENT OF THE

DEPARTMENT TOTALS 2005-06 2006-07

GENERAL FUND ($160,000) ($557,981)

__________ __________

DEPARTMENT TOTAL - ALL FUNDS ($160,000) ($557,981)

PART AA

Sec. AA-1. 36 MRSA §4365, as amended by PL 2005, c. 218, §44, is further amended to read:

§4365. Rate of tax

A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 50 100 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.

Sec. AA-2. 36 MRSA §4365-E, as amended by PL 2005, c. 218, §45, is repealed.

Sec. AA-3. 36 MRSA §4365-F is enacted to read:

§4365-F.__Application of cigarette tax rate increase effective

September 19, 2005

The following provisions apply to cigarettes held for resale on September 19, 2005.

1. Stamped rate.__Cigarettes stamped at the rate of 50 mills per cigarette and held for resale after September 18, 2005 are subject to tax at the rate of 100 mills per cigarette.

2. Liability.__A person possessing cigarettes for resale is liable for the difference between the tax rate of 100 mills per cigarette and the tax rate of 50 mills per cigarette in effect before September 19, 2005.__Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of September 19, 2005, except that cigarettes held in vending machines as of that date do not require that stamp.