06 Application. Except where otherwise stated, this rule applies to tax years beginning on or

after January 1, 2014. STATUTORY AUTHORITY: 36 M.R.S. § 112 EFFECTIVE DATE: May 5, 2015 – filing 2015-080 AMENDED: May 8, 2022 – filing 2022-082 May 3, 2023 – filing 2023-067