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-.05 - EFFECT OF AN ADVISORY RULING
Universal Citation: 18 ME Code Rules ยง 125-110-.05
Current through 2024-38, September 18, 2024
An Advisory Ruling issued pursuant to this Rule is subject to 5 M.R.S.A. §9001(3), which provides that an Advisory Ruling "shall not be binding upon an agency, provided that in any subsequent enforcement action initiated by the agency which made the ruling, any person's justifiable reliance upon the ruling shall be considered in mitigation of any penalty sought to be assessed."
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