11 Application date

Unless otherwise indicated, this Rule applies to tax years beginning on or after January 1, 2011. AUTHORITY: 36 M.R.S. §§ 112, 5142 EFFECTIVE DATE: December 13, 1987 AMENDED: February 14, 1991 January 1, 1997 November 12, 2000 November 12, 2006 February 11, 2012 – filing 2012-16 February 11, 2017 – filing 2017-011 LAST AMENDED: August 18, 2024 – filing 2024-176