18-125 C.M.R. ch. 101 — Rule 101. General Administrative Provisions

18
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125
MAINE REVENUE SERVICES
Chapter 101: GENERAL ADMINISTRATIVE PROVISIONS
SUMMARY: This rule describes certain general administrative provisions of Maine Revenue Services.
OUTLINE OF CONTENTS:
.01
Reconsideration Process
.01
Reconsideration Process
A.
Interest, as calculated under 36 M.R.S. § 186, continues to accrue throughout the entire
reconsideration process under 36 M.R.S. § 151 until the underlying tax liability is abated
or waived by the State Tax Assessor ("Assessor") or paid by the taxpayer.
B.
Penalties, including penalties calculated under 36 M.R.S. §§ 187-B or 5228(5), that
would otherwise accrue during the reconsideration process under 36 M.R.S. § 151 shall
be waived or abated by the Assessor when the taxpayer timely files a petition for
reconsideration with Maine Revenue Services of the assessment or other determination
resulting in the penalties. This penalty waiver or abatement is a permanent waiver or
abatement. If the underlying tax liability is upheld by the Assessor during the
reconsideration process and that liability is considered final, the penalty accrual shall
resume.
C.
For purposes of this rule, a taxpayer's liability that is subject to reconsideration is
considered "final" when the taxpayer, with respect to such liability, has no further right of
administrative or judicial review.
STATUTORY AUTHORITY: 36 M.R.S. §§ 112, 186, 187-B, and 5228(5)
EFFECTIVE DATE: April 27, 2024- filing 2024-088
AMENDED: