Helplinelaw - legal solution world wide     Home | About Us | Contact Us
round round
Title 5. Administrative Procedures And Services
Title 9-a. Maine Consumer Credit Code
Title 9. Banks And Financial Institutions
Title 01. General Provisions
Title 02. Executive
Title 03. Legislature
Title 04. Judiciary
Title 05. Administrative Procedures And Services
Title 06. Aeronautics
Title 07. Agriculture And Animals
Title 08. Amusements And Sports
Title 09-a. Maine Consumer Credit Code
Title 09-b. Financial Institutions
Title 09. Banks And Financial Institutions
Title 10. Commerce And Trade
Title 11. Uniform Commercial Code
Title 12. Conservation
Title 13-a. Maine Business Corporation Act (heading. Pl 2001, C. 640, Pt. A, @1 (rp); Pt. B, @7 (aff))
Title 13-b. Maine Nonprofit Corporation Act
Title 13-c. Maine Business Corporation Act (heading. Pl 2001, C. 640, Pt. A, @2 (new); Pt. B, @7 (aff))
Title 13. Corporations
Title 14. Court Procedure -- Civil
Title 15. Court Procedure -- Criminal
Title 16. Court Procedure -- Evidence
Title 17-a. Maine Criminal Code
Title 17. Crimes
Title 18-a. Probate Code
Title 18-b. Trusts (heading. Pl 2003, C. 618, Pt. A, @1 (new); @2 (aff) Effective 7-1-05)
Title 18. Decedents' Estates And Fiduciary Relations
Title 19-a. Domestic Relations (heading. Pl 1995, C. 694, Pt. B, @2 (new); Pt. E, @2 (aff))
Title 19. Domestic Relations (heading. Repealed 10-1-97 By Pl 1995, C. 694, Pt. B, @1 (rp); Pt. E, @2 (aff))
Title 20-a. Education
Title 20. Education
Title 21-a. Elections
Title 21. Elections
Title 22-a. Health And Human Services (heading. Pl 2003, C. 689, Pt. A, @1 (new))
Title 22. Health And Welfare
Title 23. Highways
Title 24-a. Maine Insurance Code
Title 24. Insurance
Title 25. Internal Security And Public Safety
Title 26. Labor And Industry
Title 27. Libraries, History, Culture And Art
Title 28-a. Liquors (heading. Pl 1987, C. 45, Pt. A, @4 (new))
Title 28. Liquors (heading. Pl 1987, C. 45, Pt. A, @3 (rp))
Title 29-a. Motor Vehicles (heading. Pl 1993, C. 683, Pt. A, @2 (new); Pt. B, @5 (aff))
Title 29. Motor Vehicles (heading. Pl 1993, C. 683, @1 (rp); Pt. B, @5 (aff))
Title 31. Partnerships And Associations
Title 32. Professions And Occupations
Title 33. Property
Title 34-a. Corrections
Title 34-b. Behavioral And Developmental Services (heading. Pl 1995, C. 560, Pt. K, @7 (rpr); 2001, C. 354, @3 (amd))
Title 34. Public Institutions And Corrections (heading. Pl 1983, C. 459, @5 (rp))
Title 36. Taxation
Title 37-a. Department Of Defense And Veterans Services
Title 37-b. Defense, Veterans And Emergency Management (heading. Pl 1997, C. 455, @9 (rpr))
Title 37. Veterans' Services
Title 38. Waters And Navigation
Title 39-a. Workers' Compensation (enacted By Pl 1991, C. 885, Pt. A, @8)
Title 39. Workers' Compensation (repealed By Pl 1991, C. 885, Pt. A, @7)
articles
constitution
Premble
Declaration of Rights
Electors
Distribution of Powers
More...
search a lawyer
Country:
City:
ACTS, STATUTES
letterboxSubmit Article
loginArticle Login
 
lawyer
Find a Lawyer :
Country :
City :
Category :
 
Home > Statutes > Usa Maine
USA Statutes : maine
Title : Title 28-A. LIQUORS (HEADING. PL 1987, c. 45, Pt. A, @4 (new))
Chapter : Chapter 51. CERTIFICATE OF APPROVAL HOLDERS (HEADING. PL 1987, c. 45, Pt. A, @4 (new))
Title 28-A - §1351. Certificate of approval head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 1: GENERAL PROVISIONS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1351. Certificate of approval

1. Certificate of approval required. All in-state manufacturers, out-of-state manufacturers and out-of-state wholesalers must obtain a certificate of approval from the bureau. [1997, c. 373, §112 (amd).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1997,
Ch. 373,
§112 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1355. Manufacturer licenses head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 2: MANUFACTURERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1355. Manufacturer licenses

1. Issuance of licenses. The bureau may issue manufacturer licenses to distill, rectify, brew or bottle spirits, wine or malt liquor to distillers, rectifiers, brewers, bottlers and wineries, as defined in section 2, operating under federal law and federal supervision. [1993, c. 730, §46 (amd).]


1-A. Breweries. The following provisions apply to the manufacturer's license issued to a brewery other than a small brewery licensed under subsection 2.



A. The holder of a brewery license may produce malt liquor in an amount exceeding 50,000 gallons a year. [1987, c. 623, §15 (rpr).]




B. The holder of a brewery license may permit sampling of the malt liquor product on the premises:

(1) By employees for the purpose of quality control of the product;


(2) By wholesalers for the purpose of determining whether to carry the brewery's product as a wholesale product, provided that the holder of the brewery license pays the excise tax on the product sampled according to section 1652; and


(3) By the public in conjunction with a tour of the brewery's facilities, provided that:

(a) The holder of the brewery license pays the excise tax on the product sampled according to section 1652; and


(b) Minors are not permitted to consume or possess any liquor or imitation liquor as defined in section 2.

[2001, c. 501, §1 (amd).]




C. The holder of a brewery license may sell on the brewery premises during regular business hours to nonlicensees only a specialty package of malt liquor produced at the brewery. The volume of the specialty package may not exceed 15.5 gallons and must be consumed off the premises. The sale of specialty packages described in this paragraph must comply with keg tagging requirements provided in section 714. The brewery shall submit a monthly report to its wholesaler detailing sales made directly from the brewery premises. The wholesaler shall calculate the fees for any bottle deposit and submit an invoice to the brewery for expenses associated with the requirements prescribed in Title 32, chapter 28 including the retailer handling fee, state container deposit and a mutually agreed-upon pick-up fee. [2001, c. 236, §1 (amd).]




D. The holder of a brewery license may sell the brewery's product to wholesalers. [1987, c. 623, §15 (rpr).]




E. The holder of a brewery license may be issued one license under chapter 43 per brewery location for the sale of liquor to be consumed on the premises at the brewery.

(1) The retail license must be held exclusively by the holder of the brewery license.


(2) This retail license authorizes the sale of products of the brewery, other than the specialty package under paragraph C, in addition to other liquor permitted to be sold under the retail license, to be consumed on the premises.


(3) Notwithstanding section 1361, the brewery licensee may sell products of the brewery directly to the retail licensee under this paragraph without selling to a wholesale licensee. The brewery licensee shall keep and maintain complete records on all sales to the retail licensee.


(4) All records of the brewery licensee must be kept separate from the records of the retail licensee.
[1999, c. 790, Pt. A, §34 (rpr).]

[2001, c. 236, §1 and c. 501, §1 (amd).]


2. Small breweries. The following conditions apply to licenses issued to small breweries.



A. A holder of a small brewery license may produce malt liquor containing 25% or less alcohol by volume in an amount not to exceed 50,000 gallons per year. [1993, c. 730, §46 (amd).]




A-1. A holder of a small brewery license may permit sampling of the malt liquor product on the premises for the following purposes.

(1) Employees may sample the product for the purpose of quality control of the product.


(2) Wholesalers and retailers may sample the product for the purpose of determining whether to carry the product as a wholesale or retail product, provided that the holder of the small brewery license pays the excise tax on the product sampled according to section 1652.


(3) The public may sample the product in conjunction with a tour of the brewery's facilities, provided that:

(a) The holder of the small brewery license pays the excise tax on the product according to section 1652; and


(b) Minors are not permitted to consume or possess any liquor or imitation liquor as defined in section 2.

[2001, c. 501, §2 (amd).]




B. A holder of a small brewery license may sell, on the premises during regular business hours, malt liquor produced at the brewery by the bottle, by the case or in bulk. [1993, c. 730, §46 (amd).]




C. A holder of a small brewery license may sell or deliver the product to licensed retailers and wholesalers. The licensee may sell, on the premises for consumption off the premises, malt liquor produced at the brewery by the bottle, case or in bulk to licensed retailers, including, but not limited to, off-premise retail licensees, restaurants and clubs. [1993, c. 730, §46 (amd).]




D. A holder of a small brewery license may apply for one license for the sale of liquor to be consumed on the premises for a location other than the brewery. [1993, c. 730, §46 (amd).]




E. A holder of a small brewery license may list on product labels and in its advertising the list of the ingredients and the product's average percentage of the recommended daily allowances of nutritional requirements. [1993, c. 730, §46 (amd).]

[2001, c. 504, §2 (amd).]


2-A. Small breweries that exceed production limit; license renewal. The bureau, upon application by the holder of a small brewery license whose brewery has produced malt liquor in an amount that exceeds 50,000 gallons in one year, may renew that holder's small brewery license for only one additional year. [2001, c. 236, §2 (new).]


3. Farm wineries. The following conditions apply to farm wineries.



A. A holder of a farm winery license may produce wines and sparkling wines in an amount not to exceed 50,000 gallons a year. [1993, c. 730, §46 (amd).]




A-1. A holder of a farm winery license may fortify wine produced by the farm winery license holder and import spirits solely for this purpose. If the farm winery license holder produces fortified wine pursuant to this paragraph, the combined total of wine, sparkling wine and fortified wine produced at the farm winery may not exceed 50,000 gallons per year. For purposes of this paragraph, "fortified wine" means wine to which spirits have been added as long as the resulting liquor does not exceed 24% alcohol by volume. [1999, c. 535, §6 (new).]




B. A holder of a farm winery license may serve complimentary samples of wine and sell, during regular business hours, wines produced at the winery by the bottle, by the case or in bulk on the premises of the winery to persons who are not minors. A holder of a farm winery license may serve complimentary samples of wine on Sunday after the hour of 12 noon and may sell wines on Sunday after the hour of 12 noon if the municipality in which the winery is located has authorized the sale of wines on Sunday for consumption off the premises under chapter 5. [1993, c. 730, §46 (amd).]




C. A holder of a farm winery license, upon application to and approval of the bureau and payment of the license fees, may obtain licenses for up to 2 additional locations other than the winery licensed under this subsection. The holder of the licenses is not required to conduct any bottling or production of wine at the additional licensed locations but may conduct all activities permitted by this section at the winery. [1999, c. 275, §2 (amd).]




D. A holder of a farm winery license may sell or deliver the product to licensed retailers and wholesalers and may sell, on the premises, wine produced at the winery by the bottle, by the case or in bulk to licensed retailers, including, but not limited to, off-premise retail licensees, restaurants and clubs. [1993, c. 730, §46 (amd).]

[1999, c. 535, §6 (amd).]


4. Bottlers. [1987, c. 342, §107 (rp).]


5. Maine farm wineries. [1987, c. 342, §107 (rp).]


6. Other wineries. [1987, c. 342, §107 (rp).]


7. Wineries. [1987, c. 342, §107 (rp).]


8. Small brewer distiller license. The following conditions apply to small brewer distiller licenses.



A. To be eligible for a small brewer distiller license, a person must hold a small breweries license under subsection 2 and obtain a basic permit for distilling, rectifying, blending and bottling spirits from the federal Department of the Treasury, Bureau of Alcohol, Tobacco, Firearms and Explosives. [2005, c. 377, §1 (new).]




B. A holder of a small brewer distiller license may produce distilled spirits in an amount not to exceed 30,000 gallons per year. [2005, c. 377, §1 (new).]




C. A holder of a small brewer distiller license may hold up to 3 Maine retail licenses for the sale of liquor to be produced at the distillery and to be consumed on the premises at a connected establishment. For purposes of this paragraph, "connected establishment" means a Class A restaurant or Class A restaurantlounge that is owned in whole or in part by the holder of the small brewer distiller license. All records of the small brewer distiller license must be kept separate from the records of the retail licensee. [2005, c. 377, §1 (new).]




D. Spirits produced by a holder of a small brewer distiller license must be sold to the State and are subject to the listing, pricing and distribution provisions of this Title. [2005, c. 377, §1 (new).]




E. A holder of a small brewer distiller license may permit sampling of the spirits on the distillery premises by employees for quality control purposes. [2005, c. 377, §1 (new).]




F. A holder of a small brewer distiller license may list on a product's label and in its advertising the ingredients and the product's average percentage of the recommended daily allowances of nutritional requirements. [2005, c. 377, §1 (new).]




G. The holder of a small brewer distiller license is subject to all inspections and other oversight applied to large distilleries in the State by the State Government and the Federal Government. [2005, c. 377, §1 (new).]

[2005, c. 377, §1 (new).]


9. Small brewer distiller licensee that exceeds production limit; license renewal. The bureau, upon application by the holder of a small brewer distiller license whose distillery has produced distilled spirits in an amount that exceeds 30,000 gallons in one year, may renew that holder's small brewer distiller license for only one additional year. [2005, c. 377, §1 (new).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1987,
Ch. 248,
§ (AMD).
PL 1987,
Ch. 342,
§107 (RPR).
PL 1987,
Ch. 623,
§15 (RPR).
PL 1993,
Ch. 60,
§1 (AMD).
PL 1993,
Ch. 542,
§1,2 (AMD).
PL 1993,
Ch. 730,
§46 (AMD).
PL 1997,
Ch. 373,
§113 (AMD).
PL 1999,
Ch. 275,
§2 (AMD).
PL 1999,
Ch. 535,
§6 (AMD).
PL 1999,
Ch. 790,
§A34 (AMD).
PL 2001,
Ch. 236,
§1,2 (AMD).
PL 2001,
Ch. 501,
§1,2 (AMD).
PL 2005,
Ch. 377,
§1 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1356. Illegal manufacture head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 2: MANUFACTURERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1356. Illegal manufacture

1. Illegal manufacture; penalty. Any person not licensed by the bureau who manufactures for sale any liquor, and any person who sells any liquor manufactured by that person without a license in the State, commits a Class E crime. [1997, c. 373, §114 (amd).]


2. Seizure and libeling of equipment and materials. [1987, c. 342, §108 (rp).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1987,
Ch. 342,
§108 (AMD).
PL 1997,
Ch. 373,
§114 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1361. Certificate of approval head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 3: MALT LIQUOR AND WINE (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1361. Certificate of approval

1. Certificate of approval required. No manufacturer or foreign wholesaler of malt liquor or wine may hold for sale, sell or offer for sale in intrastate commerce, or transport or cause to be transported into the State for resale, any malt liquor or wine unless the manufacturer or foreign wholesaler has obtained from the bureau a certificate of approval. [1997, c. 373, §115 (amd).]


2. Fee for certificate of approval. The fee for a certificate of approval is $600 per year for malt liquor only and $600 for wine only, except that the fee for a manufacturer or foreign wholesaler of wine who ships 120 gallons of wine or less per year is $100. Payment of the fee must accompany the application for the certificate. [2001, c. 20, §1 (amd).]


3. Conditions on certificate of approval. The certificate of approval is subject to the laws of the State and the rules of the bureau.



A. Any violation of the rules of the bureau is ground for suspension or revocation of the certificate at the discretion of the District Court Judge. [1997, c. 373, §115 (amd); 1999, c. 547, Pt. B, §78 (amd); §80 (aff).]

[1997, c. 373, §115 (amd); 1999, c. 547, Pt. B, §78 (amd); §80 (aff).]


4. No sales of malt liquor or wine to person without wholesale license. No certificate of approval holder, except a small Maine brewery or Maine farm winery licensee allowed to sell directly to retailers, may sell or cause to be transported into the State any malt liquor or wine to any person to whom a Maine wholesale license has not been issued by the bureau. Malt liquor or wine must be delivered to the place of business of the wholesaler as shown in the wholesaler's license, must be unloaded and inventoried at the wholesaler's premises upon the wholesaler's receipt of the shipment and must come to rest before delivery is made to any retailer to enable the bureau to inspect and inventory wholesale warehouses for the purpose of verifying taxes that are required to be paid on malt liquor and wine purchased by importers. [1997, c. 373, §116 (amd).]


5. No exclusivity agreement. No certificate of approval holder may make it a condition in selling malt liquor or wine to any wholesale licensee that the wholesale licensee may not sell malt liquor or wine manufactured or sold by other manufacturers or foreign wholesalers. [1987, c. 45, Pt. A, §4 (new).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1993,
Ch. 507,
§1 (AMD).
PL 1997,
Ch. 373,
§115,116 (AMD).
PL 1999,
Ch. 547,
§B78 (AMD).
PL 1999,
Ch. 547,
§B80 (AFF).
PL 2001,
Ch. 20,
§1 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1362. Disposal of fees head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 3: MALT LIQUOR AND WINE (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1362. Disposal of fees

The bureau shall deposit the fees collected under section 1361 to the credit of the General Fund. [1997, c. 373, §117 (amd).]

Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1997,
Ch. 373,
§117 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1363. Manufacture of malt liquor or table wine; credit; furnishing materials and equipment head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 3: MALT LIQUOR AND WINE (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1363. Manufacture of malt liquor or table wine; credit; furnishing materials and equipment

1. Certificate of approval holder not interested in wholesale license. No officer, director or stockholder of a corporation which is the holder of a manufacturer's certificate of approval may be interested, either directly or indirectly, as a director, officer or stockholder in any other corporation which holds a wholesale license. [1987, c. 45, Pt. A, §4 (new).]


2. Loans by certificate of approval holder. Except as provided in paragraphs A and B, no manufacturer or certificate of approval holder may, either directly or indirectly, loan any money, credit or their equivalent to any wholesale licensee for equipping, fitting out, maintaining or conducting, either in whole or in part, a business establishment where malt liquor or wine is sold.



A. A certificate of approval holder may extend the usual and customary commercial credit for malt liquor or table wine sold and delivered. [1987, c. 45, Pt. A, § 4 (new).]




B. A manufacturer or holder of a certificate of approval may furnish a wholesale licensee materials and equipment for the use of the wholesale licensee or the wholesale licensee's employees, such as:

(1) Painting the wholesale licensee's vehicles;


(2) Supplying legal advertising signs used by the wholesale licensee in the course of the wholesale licensee's business; and


(3) Supplying uniforms for the employees of the wholesale licensee.
[1997, c. 373, §118 (amd).]

[1997, c. 373, §118 (amd).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1997,
Ch. 373,
§118 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1364. Invoices and reports head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 3: MALT LIQUOR AND WINE (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1364. Invoices and reports

1. Furnish invoices. All certificate of approval holders shall promptly file with the bureau a copy of every invoice sent to wholesale licensees and the original copy of the Maine purchase order. The invoice must include the licensee's name and the purchase number. [1997, c. 373, §119 (amd).]


2. File monthly reports. All certificate of approval holders shall furnish a monthly report on or before the 10th day of each calendar month in the form prescribed by the bureau. [1997, c. 373, §119 (amd).]


3. Certification that excise tax paid. No certificate of approval holder may ship or cause to be transported into the State any malt liquor or wine until the bureau has certified that:



A. The excise tax has been paid; or [1987, c. 45, Pt. A, §4 (new).]




B. The Maine wholesale licensee, to whom shipment is to be made, has filed a bond to guarantee payment of the excise tax as provided in section 1405. [1987, c. 45, Pt. A, § 4 (new).]

[1997, c. 373, §119 (amd).]


4. Reports of low-alcohol spirits products. Each certificate of approval holder that manufactures low-alcohol spirits products shall submit to the bureau, on or before the 10th day of each calendar month, a form specifying the number of gallons of low-alcohol spirits product sold to wholesale licensees in the State with a copy of each invoice relating to each such sale. [1997, c. 373, §119 (amd).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1991,
Ch. 528,
§RRR (AFF).
PL 1991,
Ch. 528,
§VV5 (AMD).
PL 1991,
Ch. 591,
§VV5 (AMD).
PL 1997,
Ch. 373,
§119 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1365. Low-alcohol spirits product tax head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 3: MALT LIQUOR AND WINE (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1365. Low-alcohol spirits product tax

In addition to any tax or premium paid under section 1652 or section 1703, each certificate of approval holder that manufactures low-alcohol spirits products shall pay a tax of 30¢ on each gallon of low-alcohol spirits product sold to a wholesale licensee in the State. In addition to the forms filed pursuant to section 1364, a certificate of approval holder that manufactures low-alcohol spirits products shall file with the bureau a monthly report on the number of gallons of low-alcohol spirits product sold to wholesale licensees in the State. The certificate of approval holder must enclose payment for the tax due under this section on the reported sales. [1997, c. 373, §120 (amd).]

Section History:
PL 1991,
Ch. 528,
§RRR (AFF).
PL 1991,
Ch. 528,
§VV6 (NEW).
PL 1991,
Ch. 591,
§VV6 (NEW).
PL 1997,
Ch. 373,
§120 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 28-A - §1371. Special warehouse storage facilities controlled by certificate of approval holder head>

Title 28-A: LIQUORS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Part 3: LICENSES FOR SALE OF LIQUOR (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subpart 3: NON-RETAIL SALES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Chapter 51: CERTIFICATE OF APPROVAL HOLDERS (HEADING: PL 1987, c. 45, Pt. A, @4 (new))
Subchapter 4: SPECIAL WAREHOUSES (HEADING: PL 1987, c. 45, Pt. A, @4 (new))

§1371. Special warehouse storage facilities controlled by certificate of approval holder

1. Certificate of approval for special storage facilities. Notwithstanding the importation restrictions of sections 2073 and 2077, the bureau may issue certificates of approval authorizing the direct importation of malt liquor, wine or spirits from suppliers located in foreign countries or other states into special warehouse storage facilities located within the State that are under the direct supervision and control of the certificate of approval holder or into a public warehouse with the approval of the bureau. [1997, c. 373, §121 (amd).]


2. Fee. The fee for a certificate of approval under this subsection is $600 a year for malt liquor only, $600 a year for wine only and $600 a year for spirits only. [1987, c. 45, Pt. A, §4 (new).]


3. Stored liquor not subject to state liquor tax until withdrawn. Liquor stored in special warehouse storage facilities is not subject to state liquor taxes until it is withdrawn from the special warehouse storage facilities.



A. Malt liquor and wine withdrawn from the special warehouse storage facilities by Maine wholesale licensees immediately become subject to the same tax and premiums as malt liquor and wine imported into the State from out-of-state certificate of approval holders. The wholesale licensee shall withdraw the malt liquor and wine to be distributed in the State by the procedure established in section 1404 and 1405. [1987, c. 45, Pt. A, §4 (new).]




B. The alcohol bureau may withdraw spirits from special warehouse storage facilities. [1997, c. 373, §122 (amd).]




C. Out-of-state purchasers authorized by the bureau may withdraw spirits, wine and malt liquor from special warehouse storage facilities. The authorization allows the out-of-state purchasers to directly transport the spirits, wine and malt liquor to the state border for delivery out-of-state. Products withdrawn by authorized out-of-state purchasers for delivery outside of the State are not subject to the state excise tax or premium. [1997, c. 373, §122 (amd).]

[1997, c. 373, §122 (amd).]


Section History:
PL 1987,
Ch. 45,
§A4 (NEW).
PL 1989,
Ch. 183,
§ (AMD).
PL 1997,
Ch. 373,
§121,122 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
 
round round
Usa-maine Law Firm / Lawyers Services Provided in Usa-maine :
Usa-maine Divorce Laws, custody, Usa-maine Corporate Lawyers, Agreement, provident fund, Registered marriage, Court marriage Lawyers, Special/ Foreign marriage, Incorporation of company, Rent, eviction, tenancy, Lease Lawyers, Usa-maine Labour laws, Appeals, Supreme Court Lawyers, High Court Lawyers, Bail, medical, negligence, Insurance claims/ accidents Lawyer, Usa-maine Citizenship/ immigration Lawyers, Copyright Laws, Consumer, district Lawyer, State, national, Dowry, Wills & Probate, Trust & Estates Lawyers, Intellectual Property Lawyer, Bankrupt Lawyers, Banking & Finance, Corporate, Private Business Law, Recovery, Joint Venture & Mergers, Consumer, Civil Right Law Usa-maine, Medical Negligence, Medical Malpractice, legal notice, summons, Income Tax Lawyers, sales, Custom Law, Excise Law, octroi, cess Civil, Criminal Solicitor Usa-maine, Registration of property, Title search, mutation relationship, Conveyance, Transfer of Property Law, Usa-maine Property lawyer, deeds, drafts, power of attorney, Recovery, Taxation Laws in Usa-maine
LEGAL SERVICES
Add Lawyer
Legal Enquiry
Find a Lawyer
Bare Acts / India Codes
Statutes / Code
LAWYER BY LOCATION
India Lawyer
United State Lawyer
UAE Lawyer
Canada Lawyer
Find More...
LAW PRACTICE AREA
Business Law
Employment & Labor Law
Govt. Agencis & Taxtion
Family Law
Real Estate Property Law
Immigration Law
ABOUT HELPLINELAW
About Us
Contact Us
Services
Site Map
Recommend to Friends
© copyright 2000-2010, Helplinelaw.com Terms of USE
This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice in India abroad regarding their individual legal, civil criminal issues or consult one of the experts online.