Terms Used In Maine Revised Statutes Title 28-A Sec. 1365

  • 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
  • Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2
  • Low-alcohol spirits product: means a product containing spirits that has more than 1/2 of 1% of alcohol by volume but no more than 8% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
  • Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
  • 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
    • In addition to any tax paid under section 1652, each certificate of approval holder that manufactures low-alcohol spirits products shall pay a tax of 30¢ on each gallon of low-alcohol spirits product sold to a wholesale licensee. In addition to the forms filed pursuant to section 1364, on or before the 15th day of each calendar month, a certificate of approval holder that manufactures low-alcohol spirits products shall file with the bureau a monthly report on the number of gallons of low-alcohol spirits product sold to wholesale licensees with a copy of each invoice relating to each such sale. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales. [PL 2021, c. 658, §231 (AMD).]
    SECTION HISTORY

    PL 1991, c. 528, §RRR (AFF). PL 1991, c. 528, §VV6 (NEW). PL 1991, c. 591, §VV6 (NEW). PL 1997, c. 373, §120 (AMD). PL 2013, c. 368, Pt. XXXX, §2 (AMD). PL 2013, c. 368, Pt. XXXX, §13 (AFF). PL 2021, c. 658, §231 (AMD).
      Previous section
    Next section  
     Subchapter 3 Contents