08 Application

Except where otherwise stated, this rule applies to income tax years beginning on or after January 1, 2014 and before January 1, 2022. STATUTORY AUTHORITY: 36 M.R.S. §§ 112, 5217-D EFFECTIVE DATE: April 22, 2013 – filing 2013-102 AMENDED: May 27, 2015 – filing 2015-099 January 28, 2021 – filing 2021-027 May 3, 2023 – filing 2023-066