Maine Revised Statutes Title 36 Sec. 4373-A – Records required; inspection and examination; assessment of tax deficiency
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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 in a manner that ensures permanency and accessibility by authorized agents of the assessor. Records maintained by distributors must include the following data on either a calendar or fiscal year basis:
A. An inventory of unaffixed Maine cigarette stamps by denomination; [PL 1997, c. 458, §19 (NEW).]
B. An inventory of stamped cigarettes, by pack size; [PL 1997, c. 458, §19 (NEW).]
C. An inventory of unstamped cigarettes, by pack size; and [PL 1997, c. 458, §19 (NEW).]
D. Copies of all documents supporting redemption for tax on unused, uncancelled stamps and for unsalable cigarettes. [PL 1997, c. 458, §19 (NEW).]
If the rate of tax imposed by section 4365 is changed, a distributor shall take a new inventory.
[PL 2007, c. 438, §99 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4373-A
- Cigarette: means a cigarette, as defined in Section 5702 of the Code. See Maine Revised Statutes Title 36 Sec. 4361
- Distributor: means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid. See Maine Revised Statutes Title 36 Sec. 4361
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- sell: includes or applies to gifts, exchanges and barter. See Maine Revised Statutes Title 36 Sec. 4361
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Unstamped cigarettes: means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed. See Maine Revised Statutes Title 36 Sec. 4361
2. Inspection and examination; penalty. The assessor or any authorized agent may enter into or upon any premises where there is reason to believe that cigarettes are possessed, stored or sold, and may examine the books, papers, records and cigarette stock of any distributor to determine compliance with the provisions of this chapter. Failure or refusal to permit an examination pursuant to this subsection is a civil violation for which a fine in the amount of $250 must be imposed, no part of which may be suspended.
[PL 2007, c. 438, §99 (AMD).]
3. Assessment of tax deficiency; presumptions. If the assessor determines that a distributor has not purchased sufficient stamps to cover sales of cigarettes or has made sales of unstamped cigarettes, the assessor shall assess the tax deficiency pursuant to section 141. When a distributor cannot produce evidence of sufficient stamp purchases to cover receipts and sales or other disposition of cigarettes, it is presumed that the cigarettes were sold without having the proper stamps affixed to them.
[PL 2007, c. 438, §99 (AMD).]
SECTION HISTORY
PL 1997, c. 458, §19 (NEW). PL 2001, c. 396, §32 (AMD). PL 2007, c. 438, §99 (AMD).