Maine – Advisory Ruling Requests

1/23/2013

SALT Report 2070 – In its latest issue of Tax Alert, Maine Revenue Services explains the procedures that taxpayers must follow when requesting an advisory ruling.  All advisory ruling requests must state, in writing the ruling requested and include the following information:

  • A statement of material facts,
  • The legal basis for the requested ruling,
  • A statement of whether the taxpayer is currently under MRS examination, audit, administrative reconsideration or judicial review with respect to the issue or issues raised by the request for an advisory ruling, and
  • A statement by the taxpayer or the taxpayer’s authorized representative that includes the following language: “I declare that I have examined this request for an advisory ruling and to the best of my knowledge and belief the information presented in support of the requested ruling is true and complete.”

Anyone submitting a request for an advisory ruling should refer to Rule 110 prior to submitting their request.

For Further Information:

Maine Revenue Services – Maine Tax Alert January 2013