Maine Revised Statutes

§1817. Taxes on retail marijuana and retail marijuana products

(CONFLICT)
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
1. Definitions. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
2. Sales tax on retail marijuana and retail marijuana products. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
3. Returns; payment of tax; penalty. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
4. Failure to make payments. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
5. (FUTURE CONFLICT: Text as repealed by PL 2017, c. 409, Pt. D, §3) Exemption. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
5. (TEXT EFFECTIVE 12/13/18) (FUTURE CONFLICT: Text as amended by PL 2017, c. 452, §30) Exemption.  The tax on marijuana imposed pursuant to this section may not be levied on marijuana sold by a registered dispensary or registered caregiver to a qualifying patient or caregiver pursuant to Title 22, chapter 558-C.
[ 2017, c. 452, §30 (AMD) .]
6. Records. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
7. Application of tax revenues. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
8. Effective date. 
[ 2017, c. 409, Pt. D, §3 (RP) .]
SECTION HISTORY
IB 2015, c. 5, §3 (NEW). 2017, c. 1, §21 (AMD). 2017, c. 409, Pt. D, §3 (RP). 2017, c. 452, §30 (AMD).