Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 104 - FILING OF MAINE TAX RETURNS
Section 125-104-.04 - REQUEST FOR WAIVER FROM MANDATORY PARTICIPATION

The Assessor shall waive the mandatory participation requirement under section .03 where the Assessor determines that the requirement may cause undue hardship. A person subject to mandatory participation under this rule may request a waiver from participation by submitting a waiver request in writing that indicates with specificity the tax type for which the waiver is requested, the undue hardship that will result from compliance with the electronic filing requirements, and the date by which the person intends to be in compliance. A determination by the Assessor under this section is subject to the administrative appeal provisions of 36 M.R.S. §151.