Maine Revised Statutes Title 28-A Sec. 1404 – Unbonded wholesale licensees
Current as of: 2023 | Check for updates
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1. Procedure for unbonded wholesale licensees. Unbonded wholesale licensees shall order and purchase malt liquor and wine under the following procedures.
A. The bureau shall furnish all purchase order forms. [PL 1997, c. 373, §128 (AMD).]
B. [PL 2021, c. 622, §4 (RP).]
C. The unbonded wholesale licensee ordering malt liquor or wine shall submit to the bureau, in a manner specified by the bureau, a copy of the completed purchase order form with payment for the amount of excise taxes required to cover the amount of the order. [PL 2021, c. 622, §4 (AMD).]
D. [PL 2023, c. 405, Pt. A, §105 (RP).]
E. On receipt of the copy of the completed purchase order form and payment for excise taxes submitted under paragraph C, the bureau shall promptly process the payment and submit copies of the completed purchase order form indicating that excise taxes have been paid to the unbonded wholesale licensee and to the certificate of approval holder with which the unbonded wholesale licensee wishes to place the order. [PL 2023, c. 405, Pt. A, §106 (RPR).]
F. A certificate of approval holder may not ship or release malt liquor or wine for delivery in the State until notified by the bureau that the excise tax has been paid in accordance with this section. [PL 2021, c. 622, §4 (AMD); PL 2021, c. 658, §247 (AMD).]
[PL 2023, c. 405, Pt. A, §§105, 106 (AMD).]
SECTION HISTORY
PL 1987, c. 45, §A4 (NEW). PL 1997, c. 373, §128 (AMD). PL 2021, c. 622, §4 (AMD). PL 2021, c. 658, §§245-247 (AMD). PL 2023, c. 405, Pt. A, §§105, 106 (AMD).
Terms Used In Maine Revised Statutes Title 28-A Sec. 1404
- 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 an in-state manufacturer of malt liquor or wine licensed under section 1355?A or an out-of-state manufacturer of or out-of-state wholesaler of malt liquor or wine that has been issued a certificate of approval under section 1361. See Maine Revised Statutes Title 28-A Sec. 1401-A
- 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. 2Wholesale 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 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