Maine Revised Statutes > Title 28-A > Part 4 > Chapter 65 – Taxes
Current as of: 2023 | Check for updates
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Other versions
| § 1651 | Consumers’ tax |
| § 1652 | Excise tax on malt liquor and wine; deficiency account; credits; refunds |
Terms Used In Maine Revised Statutes > Title 28-A > Part 4 > Chapter 65 - Taxes
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Brewery: means a person that engages in the activities under either paragraph A or B, or both:
A. See Maine Revised Statutes Title 28-A Sec. 2Bureau: 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. 2Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2 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. Fortified wine: means :
A. See Maine Revised Statutes Title 28-A Sec. 2Hard cider: means liquor produced by fermentation of the juice of apples or pears, including, but not limited to, flavored, sparkling or carbonated cider, that contains not less than 1/2 of 1% alcohol by volume and not more than 8. 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 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. 2Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Person: means an individual, partnership, corporation, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2 Ship chandler: means a retail establishment supplying provisions, including malt liquor and wine, to ships of foreign registry. See Maine Revised Statutes Title 28-A Sec. 2 Sparkling wine: means carbonated wine. See Maine Revised Statutes Title 28-A Sec. 2 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 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Vessel: means a ship, vessel or boat of any kind used for navigation of the coastal waters or for commercial navigation of inland waters and licensed for carrying no fewer than 25 passengers under the requirements of the Public Utilities Commission or the United States Coast Guard. See Maine Revised Statutes Title 28-A Sec. 2 Wholesale 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 Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. 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 Winery: means a person that ferments and ages wine. See Maine Revised Statutes Title 28-A Sec. 2