Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 674 - Maine Board of Tax Appeals › Chapter 100 - MAINE BOARD OF TAX APPEALS PRACTICE AND PROCEDURE › Part 1 - GENERAL PROVISIONS › Section 674-100-1-103 - Definitions

Current through 2024-29, July 17, 2024
Unless the context otherwise requires, the following terms
					 shall have the following meanings:
1.
"Administrative Meeting"
"Administrative Meeting" means a meeting at which the Board
					 will discuss policies, rules, administrative issues or any business other than
					 Taxpayer appeals.
2.
"Appeals Conference"
"Appeals Conference" means a proceeding presided over by an
					 Appeals Officer at which a Taxpayer, whether represented or unrepresented, is
					 afforded a full and fair opportunity to present oral and written arguments and
					 submit documentary and testimonial evidence in order to show that an assessment
					 or determination issued to the Taxpayer by Maine Revenue Services is incorrect,
					 and at which Maine Revenue Services is afforded a full and fair opportunity to
					 explain, support and otherwise defend the assessment or determination.
3.
"Appeals
				  Meeting"
"Appeals Meeting" means a meeting of the Board held for the
					 sole purpose of considering and deciding Taxpayer appeals.
4.
"Appeals Office"
"Appeals Office" means the office established and
					 maintained by the Board to assist the Board pursuant to
					 36 M.R.S.
					 §151-D(8).
5.
"Appeals Officer"
"Appeals Officer" means a person employed by the Board to
					 conduct Appeals Conferences and draft recommended decisions.
6.
"Assessor"
"Assessor" means the State Tax Assessor.
7.
"Board"
"Board" means the Maine Board of Tax Appeals as established
					 in
					 5 M.R.S.
					 §12004-B(10). The Board
					 has the responsibilities and powers generally set forth in section 12004-B, to
					 be exercised as more particularly provided by
					 36 M.R.S.
					 §151-D.
8.
"Bureau"
"Bureau" means the Bureau of Revenue Services, which may
					 also be referred to as "Maine Revenue Services."
9.
"Bureau's Representative"
"Bureau's Representative" means the person or persons
					 advocating for the Bureau in proceedings before the Board.
10.
"Chief Appeals Officer"
"Chief Appeals Officer" means the person appointed by the
					 Commissioner of Administrative and Financial Services to assist the Board and
					 manage the Appeals Office pursuant to
					 36 M.R.S.
					 §151-D(9).
11.
"Party"
"Party" means either the Taxpayer or the
					 Bureau.
12.
"Person"
"Person" means an individual, firm, partnership,
					 association, society, club, corporation, financial institution, estate, trust,
					 business trust, receiver, assignee, or any other group or combination acting as
					 a unit, and the State or Federal government, including any political
					 subdivision or agency of either government, other than the Board and the
					 Appeals Office.
13.
"Record"
"Record" means all documents and other information
					 submitted by the parties, or obtained pursuant to an Appeals Officer's request
					 or subpoena, for use by the Appeals Office and the Board in their consideration
					 of appeals pursuant to
					 36 M.R.S.
					 §151-D, the Recommended Decision and the
					 parties' comments concerning the Recommended Decision. "Record" as used herein
					 does not refer to a record as defined under
					 5 M.R.S. §9059, which
					 is developed pursuant to an adjudicatory hearing conducted in accordance with
					 the Administrative Procedure Act.
14.
"Tax"
"Tax" means any tax as defined under
					 36 M.R.S.
					 §111, the assessment of, collection of,
					 or any other action concerning which may be appealed under
					 36 M.R.S.
					 §151.
15.
"Taxpayer"
"Taxpayer" means any person required to file a return, or
					 any person the Bureau has asserted is required to file a return, concerning any
					 tax, or who has or is required to pay, withhold and pay over, or collect and
					 pay over any tax. "Taxpayer" also means any pass-through entity doing business
					 in the State or having a Maine resident member, including an S corporation,
					 general partnership, limited partnership, limited liability partnership,
					 limited liability company or similar entity, that is not taxed as a C
					 corporation for federal tax purposes.
Any term not defined herein has the same meaning as that
					 term is given in Title 36 of the Maine Revised Statutes, unless the context
					 requires otherwise.