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-.08 - REQUEST FOR WAIVER FROM MANDATORY PARTICIPATION

The Assessor shall waive the requirement to participate 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 clearly indicates the tax type for which the waiver is requested, the undue hardship that the person states will be caused by complying 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.