18-125 C.M.R. ch. 110 — Rule 110. Requests for Advisory Rulings

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MAINE REVENUE SERVICES
24 STATE HOUSE STATION
AUGUSTA, MAINE 04333-0024
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
BUREAU OF REVENUE SERVICES
Rule No. 110 (18-125 CMR 110)
REQUESTS FOR ADVISORY RULINGS
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DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125
BUREAU OF REVENUE SERVICES
Chapter 110: REQUESTS FOR ADVISORY RULINGS
SUMMARY: This rule explains the procedures for the submission and disposition of
requests for an Advisory Ruling from Maine Revenue Services (MRS). MRS has adopted
this Rule as required by 5 M.R.S.A. § 9001.
OUTLINE OF CONTENTS:
.01
Definition
.02
Form of Request and Ruling
.03
Elements of a Request for an Advisory Ruling
.04
Submitting a Request
.05
Effect of an Advisory Ruling
.06
Declining Request for Advisory Ruling
SECTION 1. DEFINITIONS
As used in this Rule, "Advisory Ruling" means a written letter issued as an advisory ruling
pursuant to 5 M.R.S.A. § 9001 by the Assessor or a Division Director of MRS about the
applicability of any tax law or rule administered by MRS to a particular person making the request
(or "requester").
SECTION 2. FORM OF REQUEST
A request for an Advisory Ruling shall be in writing.
Nothing in this Rule limits requesters or their representatives from making written or unwritten
informal requests to MRS staff for general guidance with respect to the application and
administration of Maine tax law.
SECTION 3. ELEMENTS OF REQUEST FOR ADVISORY RULING
A request for an Advisory Ruling shall include the following:
A.
Statement of Material Facts
B.
Legal Basis
The request shall state the ruling requested and explain the legal basis for that requested
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ruling.
C.
Statement of Any Pending Examination, Audit, Reconsideration, or Litigation
The request shall state whether the person making the request is currently under
MRS examination, audit, administrative reconsideration, or judicial review with
respect to the issue(s) raised by the request for an Advisory Ruling.
D.
Declarations and Signature
The Advisory Ruling request must be signed and dated by the requester or the
requester's authorized representative and accompanied by declarations that is
are substantially in the following form:
"I declare that I have examined this request for an advisory ruling and to the best
of my knowledge and belief the information presented in support of the requested
ruling is true and complete. I have reviewed the provisions in 36 M.R.S. §
191(2)(UU), which, among other things, states that Maine Revenue Services may
disclose advisory rulings in certain situations in redacted format so as not to
reveal information from which the taxpayer may be identified. I also understand
that Maine Revenue Services may decline to issue an advisory ruling, either in
whole or in part."
E.
Supporting Documents
A requester, or requester's authorized representative, should submit copies of
documents pertinent to the Advisory Ruling request. Original documents should not
be submitted. All documents submitted to MRS become part of MRS's file and will
not be returned.
SECTION 4. SUBMITTING A REQUEST
A request for an advisory ruling submitted by mail should be sent to the following mailing address:
Maine Revenue Services
Attn: [insert name of MRS Division]
24 State House Station
Augusta, ME 04333-0024
A request for an advisory ruling may also be submitted electronically to MRS, including, but not
limited to, by email or fax.
SECTION 5. EFFECT OF AN ADVISORY RULING
An Advisory Ruling issued pursuant to this Rule is subject to 5 M.R.S.A. § 9001(3), which
provides that an Advisory Ruling "shall not be binding upon an agency, provided that in any
subsequent enforcement action initiated by the agency which made the ruling, any person's
justifiable reliance upon the ruling shall be considered in mitigation of any penalty sought to be
assessed."
SECTION 6. DECLINING REQUEST FOR ADVISORY RULING
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The Assessor or the Division Director of MRS may decline to issue an Advisory Ruling, either in
whole or in part.
STATUTORY AUTHORITY: 5 M.R.S.A. § 9001; 36 M.R.S.A. § 112(1).
EFFECTIVE DATE: August 13, 2011 - filing 2011
AMENDED:
April 27, 2024 - filing 2024-091