Maine Code § 36-4925

Application of excise tax revenue
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(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE 1/01/26)
Before January 1, 2026, all excise tax revenue collected by the assessor pursuant to this chapter on
the sale of adult use cannabis must be deposited into the General Fund, except that, before January 1,
2026, on or before the last day of each month, the assessor shall transfer 12% of the excise tax revenue
received during the preceding month pursuant to this chapter to the Adult Use Cannabis Public Health
and Safety and Municipal Opt-in Fund established in Title 28-B, section 1101. Beginning January 1,
2026, on or before the last day of each month, the assessor shall transfer 9% of the excise tax revenue
received during the preceding month pursuant to this chapter to the Adult Use Cannabis Public Health
and Safety and Municipal Opt-in Fund established in Title 28-B, section 1101. [PL 2025, c. 388, Pt.
F, §4 (AMD); PL 2025, c. 388, Pt. F, §5 (AFF).]

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