§4370. Sale of unstamped cigarettes prohibited (REPEALED) SECTION HISTORY PL 1967, c. 62 (AMD). PL 1977, c. 696, §289 (AMD). PL 1979, c. 508, §4 (AMD). PL 1983, c. 828, §17 (AMD). PL 1997, c. 458, §14 (RP).
§4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED) SECTION HISTORY PL 1983, c. 828, §18 (AMD). PL 1997, c. 458, §15 (RP).
§4372-A. Seizure and forfeiture of contraband cigarettes 1. Generally. Except as provided in subsection 2, any unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 that are found in this State are hereby declared to be contraband goods subject to seizure by and forfeiture to the State. All law enforcement officers, including contract officers […]
§4372. Unstamped cigarettes to be confiscated (REPEALED) SECTION HISTORY PL 1975, c. 31, §§1,2 (AMD). PL 1977, c. 696, §290 (AMD). PL 1983, c. 828, §19 (AMD). PL 1997, c. 458, §16 (RP).
§4373-A. Records required; inspection and examination; assessment of tax deficiency 1. Generally. Distributors shall keep complete and accurate records of all cigarettes that they manufacture, produce, purchase, transfer or sell. The records must be of a kind and in the form prescribed by the State Tax Assessor and must be safely preserved for 6 years […]
§4373. Forfeiture proceedings (REPEALED) SECTION HISTORY PL 1969, c. 4 (AMD). PL 1979, c. 615, §1 (AMD). PL 1983, c. 828, §20 (AMD). PL 1997, c. 458, §18 (RP).
§4374. Fraudulent stamps Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or counterfeited stamp or who knowingly […]
§4375. Records; examinations by State Tax Assessor (REPEALED) SECTION HISTORY PL 1979, c. 378, §30 (AMD). PL 1979, c. 508, §5 (AMD). PL 1979, c. 663, §223 (RPR). PL 1981, c. 364, §48 (RP).
§4376. Oaths and subpoenas (REPEALED) SECTION HISTORY PL 1981, c. 364, §49 (RP).
§4377. Hearings by Tax Assessor (REPEALED) SECTION HISTORY PL 1977, c. 694, §712 (RP).
§4378. Appeals (REPEALED) SECTION HISTORY PL 1977, c. 694, §712 (RP).
§4379. Administration; rules The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry […]
§4380. Use of metering machines (REPEALED) SECTION HISTORY PL 1983, c. 828, §21 (AMD). PL 1997, c. 458, §22 (RP).
§4381. Tax credited to General Fund The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.
§4382. Tax is levy on consumer The liability for, or the incidence of, the tax on cigarettes is declared to be a levy on the consumer. The distributors shall add the amount of the tax on cigarettes presently levied to the price of the cigarettes and the distributor may state the amount of the taxes […]
§4383. Distributor responsibilities (REPEALED) SECTION HISTORY PL 2001, c. 322, §1 (NEW). PL 2003, c. 439, §3 (RP).
§4384. Reporting and payment of tax A person who is not a licensed distributor who imports, receives or otherwise acquires unstamped cigarettes for use or consumption in the State in a quantity greater than 2 cartons in any one month from a person other than a licensed distributor shall file, on or before the last […]
