10 Application date

Except as otherwise specified, this Rule applies to tax years beginning on or after January 1, 2011. STATUTORY AUTHORITY: 36 M.R.S. §112 EFFECTIVE DATE: December 5, 2010 – filing 2010-610 February 11, 2012 – filing 2012-17 AMENDED: February 8, 2017 – filing 2017-010 December 26, 2020 – filing 2020-254