28-A §1703. Premiums; collection
Title 28-A: LIQUORS HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Part 4: TAXES AND ALCOHOL PREMIUM HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
Chapter 67: ALCOHOLISM PREVENTION, EDUCATION, TREATMENT AND RESEARCH HEADING: PL 1987, C. 45, PT. A, §4 (NEW)
§1703. Premiums; collection
1. Spirits. The alcohol bureau shall sell all spirits at a price that will produce, in addition to any other tax or charge imposed under state or federal law, a premium in the amount specified in subsection 3.
[ 1997, c. 373, §139 (AMD) .]
2. Malt liquor, wine, low-alcohol spirits products, fortified wines and hard cider. In addition to any other tax or charge imposed under state or federal law, a premium must be imposed on all malt liquor, wine, including fortified wines, and hard cider and on all low-alcohol spirits products sold in the State by persons licensed to sell wine for consumption on or off the premises. The premium must be in the amount specified in subsection 3.
A. The bureau shall open a premium account with all manufacturers and importing wholesalers. [1997, c. 373, §140 (AMD).]
B. Premiums must be collected in the same manner provided for the collection of excise taxes under sections 1404 and 1405. [1991, c. 528, Pt. RRR, (AFF); 1991, c. 528, Pt. VV, §9 (AMD); 1991, c. 591, Pt. VV, §9 (AMD).]
C. Premiums must be paid to the bureau by the Maine manufacturer or importing wholesaler. [1997, c. 373, §141 (AMD).]
D. The duties, prohibitions and liabilities under this subsection of licensees and certificate of approval holders are the same as those under sections 1361, 1364, 1404 and 1405. [1987, c. 45, Pt. A, §4 (NEW).]
E. The bureau shall grant credits and make adjustments under this subsection on the same terms and conditions as provided in section 1652. [1997, c. 373, §142 (AMD).]
[ 1997, c. 767, §5 (AMD) .]
3. Amount of premium. The premium imposed by subsections 1 and 2 is:
A. Ten cents per gallon on all malt beverages and hard cider sold in the State; [1997, c. 767, §6 (AMD).]
B. Thirty cents per gallon on all wine, other than sparkling wine, sold in the State; [1987, c. 45, Pt. A, §4 (NEW).]
C. Twenty-four cents per gallon on all sparkling wine and all fortified wine sold in the State and all low-alcohol spirits products sold by a person licensed to sell wine for consumption on or off the premises; and [1993, c. 462, §9 (AMD).]
D. One dollar and twenty-five cents per proof gallon as the term proof gallon is defined in the United States Code, Title 26, Section 5002, on all spirits sold in the State. [1987, c. 45, Pt. A, §4 (NEW).]
[ 1997, c. 767, §6 (AMD) .]
4. Payment to General Fund. The alcohol bureau and bureau shall immediately pay all premiums they collect under this section to the Treasurer of State to be credited to the General Fund.
[ 1997, c. 373, §143 (AMD) .]
5. Appropriation. The amount of funds appropriated from the General Fund to the Office of Substance Abuse, as established in Title 5, chapter 521, may not be less than the dollar amount collected or received by the alcohol bureau and bureau under this section.
[ 1997, c. 373, §144 (AMD) .]
SECTION HISTORY
1987, c. 45, §A4 (NEW). 1989, c. 934, §§C4,5 (AMD). 1991, c. 528, §§VV9,10 (AMD). 1991, c. 528, §RRR (AFF). 1991, c. 591, §§VV9,10 (AMD). 1993, c. 462, §8 (AMD). 1993, c. 462, §9 (AMD). 1997, c. 373, §§139-144 (AMD). 1997, c. 767, §§5,6 (AMD).