S.B. 1275 Summary

• Adds definition of "director" as director of taxation to Section 231-1 and removes conflicting definition from Section 243-1.

• Changes fuel tax filing deadlines from the last day to the twentieth day of each month, and streamlines filing procedures to reference "department" instead of specific district locations.

• Expands the definition of "dealer" in liquor tax law to include winery licenses, small craft producer licenses, and direct wine shipper permits in addition to existing manufacturer, wholesaler, and brewpub licenses.

• Increases the cigarette and tobacco product record retention requirement from three years to five years and clarifies inspection procedures for the department and attorney general.

• Repeals sections 243-8 and 245-31, which addressed monthly license tax payments and monthly reports on cigarette and tobacco product distributions.