Maine – Tax Appeals Board Adopts New Rules

SALT Report 2285 – On March 19, 2013, the Maine Board of Tax Appeals adopted new practice and procedure rules that govern the way taxpayers can resolve the disputes they have with Maine Revenue Services, and to ensure that taxpayers receive their due process.

Specifically, the rule states that any taxpayer who is “aggrieved by a reconsidered decision of the State Tax Assessor regarding a tax assessment or determination” can appeal to the Board if the amount of tax or the refund request in dispute is $5,000 or more. Taxpayers who wish to appeal a reconsidered decision must file a written statement of appeal within 60 days of receiving the Assessor’s reconsidered decision.

The published Rule provides additional information regarding the process of bringing an appeal, scheduling an appeal, filing requirements, burden of proof, obtaining evidence, subpoenas, fees, deliberations, decisions and reconsiderations, Board Member responsibilities, rules of order, and the publication of Board decisions.

The Board has also published a comprehensive guide that details what taxpayers can expect during appeals proceedings.

For Further Information

Maine Board of Tax Appeals – Rule 100, 18-674 CMR 100