PART NNNNN
‘Sec. NNNNN-1. 36 MRSA §4365, as amended by PL 2005, c. 457, Pt. AA, §1 and affected by §8, is further amended to read:
§ 4365. Rate of tax
A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Beginning October 1, 2013, the rate of tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 101.5 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes.
Sec. NNNNN-2. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative: Provides funds for computer programming, printing and mailing costs to implement the increase of the cigarette tax.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$11,820 | $0 |
GENERAL FUND TOTAL | $11,820 | $0 |