12 Application date

Except where otherwise stated, this rule applies to tax periods beginning on or after January 1, 2024. STATUTORY AUTHORITY: 36 M.R.S. § 112 EFFECTIVE DATE: January 1, 1982 AMENDED: February 3, 1987 February 17, 1991 June 28, 1992 January 1, 1993 EFFECTIVE DATE (ELECTRONIC CONVERSION): May 1, 1996 AMENDED: March 23, 1996 January 1, 1997 February 11, 1998 18-125 Chapter 803 Page 20 January 1, 1999 October 15, 2003 - filing 2003-358 REPEALED AND REPLACED: September 19, 2006 – filing 2006-409 AMENDED: February 11, 2008 – filing 2008-69 October 14, 2008 – filing 2008-479 REPEALED AND REPLACED: April 3, 2010 – filing 2010-109 AMENDED: September 12, 2010 August 29, 2012 April 5, 2015 – filing 2015-057 October 8, 2016 – filing 2016-165 April 6, 2022 – filing 2022-051 September 30, 2023 – filing 2023-178 May 22, 2024 – filing 2024-120