Maine Revised Statutes > Title 36 > Part 7 > Chapter 703 – Cigarette Tax
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Terms Used In Maine Revised Statutes > Title 36 > Part 7 > Chapter 703 - Cigarette Tax
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Cigarette: means a cigarette, as defined in Section 5702 of the Code. See Maine Revised Statutes Title 36 Sec. 4361
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Contract: A legal written agreement that becomes binding when signed.
- Delivery sale: means a sale of cigarettes to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4361Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. 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. Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Licensed distributor: means a distributor licensed under this chapter. See Maine Revised Statutes Title 36 Sec. 4361 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 Probable cause: A reasonable ground for belief that the offender violated a specific law. 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 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 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 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 Venue: The geographical location in which a case is tried. Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72