Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 110 - REQUESTS FOR ADVISORY RULINGS
Section 125-110-.03 - ELEMENTS OF REQUEST FOR ADVISORY RULING

A. Statement of Material Facts

B. Legal Basis

The request shall state the ruling requested and explain the legal basis for that requested ruling.

C. Statement of Any Pending Examination, Audit, Reconsideration, or Litigation

The request shall state whether the person making the request is currently under MRS examination, audit, administrative reconsideration, or judicial review with respect to the issue(s) raised by the request for an Advisory Ruling.

D. Declarations and Signature

The Advisory Ruling request must be signed and dated by the requester or the requester's authorized representative and accompanied by declarations that are substantially in the following form:

"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. I have reviewed the provisions in 36 M.R.S. §191(2)(UU), which, among other things, states that Maine Revenue Services may disclose advisory rulings in certain situations in redacted format so as not to reveal information from which the taxpayer may be identified. I also understand that Maine Revenue Services may decline to issue an advisory ruling, either in whole or in part."

E. Supporting Documents

A requester, or requester's authorized representative, should submit copies of documents pertinent to the Advisory Ruling request. Original documents should not be submitted. All documents submitted to MRS become part of MRS's file and will not be returned.