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United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 4361: Definitions

This section defines terms used in the chapter, including “cigarette,” “delivery sale,” “distributor,” “licensed distributor,” “sale or sell,” and “unstamped cigarettes.”

Source excerpt

cigarettesdefinitionssalestobacco products
Jurisdiction
United States — Maine
Structure
1 provisions
Dates
Source version 1 Oct 2025
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“This section defines terms used in the chapter, including “cigarette,” “delivery sale,” “distributor,” “licensed distributor,” “sale or sell,” and “unstamped cigarettes.””

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Definitions

This section defines terms used in the chapter, including “cigarette,” “delivery sale,” “distributor,” “licensed distributor,” “sale or sell,” and “unstamped cigarettes.”

Section 4361

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Source record from legislature.maine.gov · Source version 1 Oct 2025

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Interpretation
§ 4361DefinitionsInterpretation

Source excerpt

This section defines terms used in the chapter, including “cigarette,” “delivery sale,” “distributor,” “licensed distributor,” “sale or sell,” and “unstamped cigarettes.”

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).] 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).]
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  • 1 Oct 2025 · currentEnglish

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