Imposing an excise tax on the wholesale sales or transfers of incandescent light bulbs; requiring wholesalers to apply to the commissioner of revenue for an incandescent light bulb tax identification number and including the number on invoices for retailers and consumers; specifying tax filing requirements for incandescent light bulb returns; designating a tax due date; establishing refund for overpayment of incandescent light bulb withholding tax
(me)