Sections
Chapter 65 Taxes 1651 – 1652
Chapter 67 Alcoholism Prevention, Education, Treatment and Research 1703
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Maine Revised Statutes > Title 28-A > Part 4 - Taxes and Alcohol Premium

A. See Maine Revised Statutes Title 28-A Sec. 2
  • Bureau: means the Bureau of Health. See Maine Revised Statutes Title 22 Sec. 1692-A
  • Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2
  • Certificate of approval holder: means :
    • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Code: means the United States Internal Revenue Code of 1986, as amended. See Maine Revised Statutes Title 3 Sec. 701
  • Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2
  • Creditable service: means service rendered while a member of the former Maine Legislative Retirement System, the Legislative Retirement Program, the former Maine State Retirement System or the State and Teacher Retirement Program for which credit is allowed under section 802. See Maine Revised Statutes Title 3 Sec. 701
  • Department: means the Department of Health and Human Services. See Maine Revised Statutes Title 22 Sec. 1-A
  • Earnable compensation: means the actual compensation of a Legislator. See Maine Revised Statutes Title 3 Sec. 701
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Fortified wine: means :
    • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Hard cider: means liquor produced by fermentation of the juice of apples or pears, including, but not limited to, flavored, sparkling or carbonated cider, that contains not less than 1/2 of 1% alcohol by volume and not more than 8. See Maine Revised Statutes Title 28-A Sec. 2
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Legislator: means a member of the Legislature who is actively serving as of December 3, 1986, or who is elected subsequent to December 2, 1986. See Maine Revised Statutes Title 3 Sec. 701
  • Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2
  • Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
  • Malt liquor: means liquor:
    • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2
  • Member: means a Legislator who is included in the membership of the Legislative Retirement Program, as provided in section 801. See Maine Revised Statutes Title 3 Sec. 701
  • Municipality: means any municipality as defined in Title 30?A, section 2001, subsection 8. See Maine Revised Statutes Title 10 Sec. 963-A
  • Person: means an individual, partnership, corporation, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2
  • Project: means any eligible project. See Maine Revised Statutes Title 10 Sec. 963-A
  • Regular interest: means interest at the rate which the Board of Trustees of the Maine Public Employees Retirement System sets from time to time, in accordance with Title 5, section 17156. See Maine Revised Statutes Title 3 Sec. 701
  • Retirement: means the termination of membership service with a retirement allowance granted under this chapter. See Maine Revised Statutes Title 3 Sec. 701
  • sell: means any transfer or delivery of liquor for a consideration. See Maine Revised Statutes Title 28-A Sec. 2
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Ship chandler: means a retail establishment supplying provisions, including malt liquor and wine, to ships of foreign registry. See Maine Revised Statutes Title 28-A Sec. 2
  • Sparkling wine: means carbonated wine. See Maine Revised Statutes Title 28-A Sec. 2
  • Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • Vessel: means a ship, vessel or boat of any kind used for navigation of the coastal waters or for commercial navigation of inland waters and licensed for carrying no fewer than 25 passengers under the requirements of the Public Utilities Commission or the United States Coast Guard. See Maine Revised Statutes Title 28-A Sec. 2
  • Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2
  • Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. See Maine Revised Statutes Title 28-A Sec. 2
  • Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
  • Winery: means a person that ferments and ages wine. See Maine Revised Statutes Title 28-A Sec. 2