As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 458, §1 (AMD).]
1. Dealer.

[PL 2007, c. 438, §88 (RP).]

Terms Used In Maine Revised Statutes Title 36 Sec. 4361

A. See Maine Revised Statutes Title 36 Sec. 4361
  • 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
  • Licensed distributor: means a distributor licensed under this chapter. See Maine Revised Statutes Title 36 Sec. 4361
  • 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
  • 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
  • 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
  • 1-A. Cigarette. “Cigarette” means a cigarette, as defined in Section 5702 of the Code.

    [PL 1997, c. 458, §1 (AMD).]

    1-B. Delivery sale. “Delivery sale” means a sale of cigarettes to a consumer in this State when:
    A. The purchaser submits the order for the sale by means of telephonic or other electronic method of voice transmission, the Internet or a delivery service; or [PL 2011, c. 285, §9 (NEW).]
    B. The cigarettes are delivered by use of a delivery service. [PL 2011, c. 285, §9 (NEW).]

    [PL 2011, c. 285, §9 (NEW).]

    2. Distributor. “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.

    [PL 2011, c. 285, §10 (AMD).]

    3. Licensed dealer.

    [PL 1983, c. 838, §12 (RP).]

    4. Licensed distributor. “Licensed distributor” means a distributor licensed under this chapter.

    [PL 1983, c. 828, §12 (AMD).]

    4-A. Licensed wholesale dealer.

    [PL 1997, c. 458, §1 (RP).]

    5. Person.

    [PL 1997, c. 458, §1 (RP).]

    6. Sale or sell. “Sale” or “sell” includes or applies to gifts, exchanges and barter.

    [PL 1997, c. 458, §1 (AMD).]

    7. Sub-jobber.

    [PL 1997, c. 458, §1 (RP).]

    8. Tax Assessor.

    [PL 1979, c. 378, §29 (RP).]

    9. Unclassified importer.

    [PL 1997, c. 458, §1 (RP).]

    10. Unstamped cigarettes. “Unstamped cigarettes” means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed.

    [PL 1997, c. 458, §1 (NEW).]

    SECTION HISTORY

    PL 1979, c. 378, §29 (AMD). PL 1983, c. 828, §12 (AMD). PL 1997, c. 458, §1 (AMD). PL 2007, c. 438, §88 (AMD). PL 2011, c. 285, §§9, 10 (AMD).