Maine Revised Statutes Title 36 Sec. 4404 v2 – Returns; payment of tax and penalty
Current as of: 2023 | Check for updates
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(WHOLE SECTION TEXT EFFECTIVE 1/01/24)
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE 1/01/24)
1. Monthly returns. Every distributor or remote retail seller subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed by the assessor together with payment of the tax due under this chapter. The return must report all tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the State or shipped or transported to retailers or consumers within the State during the preceding calendar month.
[PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4404 v2
- Distributor: means a person engaged in the business of producing or manufacturing tobacco products in this State for sale in this State, a person engaged in the business of selling tobacco products in this State who brings, or causes to be brought, into this State any tobacco products for sale to a retailer, a person engaged in the business of selling tobacco products who ships or transports tobacco products to retailers for sale in this State, a retailer who imports, receives or acquires, from a person other than a licensed distributor, tobacco products for sale within the State or a person who makes delivery sales. See Maine Revised Statutes Title 36 Sec. 4401
- Manufacturer: means a person who manufactures and sells tobacco products. See Maine Revised Statutes Title 36 Sec. 4401
- Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Remote retail seller: means a person who makes a remote retail sale when:
A. See Maine Revised Statutes Title 36 Sec. 4401Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Maine Revised Statutes Title 36 Sec. 4401 Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Sale: includes a gift for advertising by a person engaged in the business of selling tobacco products. See Maine Revised Statutes Title 36 Sec. 4401 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 Tobacco products: means cigars; cheroots; stogies; electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means. See Maine Revised Statutes Title 36 Sec. 4401
2. Exports. The return must include further information as the assessor may prescribe and must show a credit for any tobacco products exported on which the tax was previously paid as provided in section 4403?A, subsection 3. The distributor or remote retail seller shall maintain records to substantiate the credit.
[PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
3. Tax previously paid on unsalable items. Tax previously paid on tobacco products that are returned to a manufacturer, a distributor or a remote retail seller because the product has become unfit for use, sale or consumption and on tobacco products that are returned to a distributor or remote retail seller that are subsequently destroyed by the distributor or remote retail seller may be taken as a credit on a subsequent return. The assessor may either witness the destruction of the product or may accept another form of proof that the product has been destroyed by the distributor or remote retail seller or returned to the manufacturer.
[PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
4. Person not a distributor or remote retail seller required to file. A person who is not a distributor or remote retail seller licensed pursuant to this chapter who imports, receives or otherwise acquires tobacco products for use or consumption in the State from a person other than a licensed distributor or licensed remote retail seller shall file, on or before the last day of the month following each month in which tobacco products were acquired, a return on a form prescribed by the assessor together with payment of the tax imposed by this chapter at the rate provided in section 4403. The return must report the quantity of tobacco products imported, received or otherwise acquired from a person other than a licensed distributor, licensed remote retail seller or retailer during the previous calendar month and additional information the assessor may require.
[PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §28 (AFF).]
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §46 (AMD). PL 2001, c. 382, §3 (AMD). PL 2005, c. 627, §10 (AMD). PL 2007, c. 438, §§101,102 (AMD). PL 2009, c. 213, Pt. H, §2 (AMD). PL 2011, c. 441, §§ 3, 4 (AMD). PL 2019, c. 379, Pt. B, §§19, 20 (AMD). PL 2023, c. 441, Pt. E, §21 (RPR). PL 2023, c. 441, Pt. E, §28 (AFF).