# 18-125 Ch. 101: Ch. 101: General Administrative Provisions

> Maine · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_101

## Section

- **Citation:** 18-125 Ch. 101
- **Heading:** Ch. 101: General Administrative Provisions
- **Jurisdiction:** Maine
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maine Rules / 18-125 Bureau of Revenue Services / Ch. 101

## Text

SUMMARY: This rule describes certain general administrative provisions of Maine Revenue Services.
OUTLINE OF CONTENTS:
.01	Reconsideration Process
.01 Reconsideration Process
A.	Interest, as calculated under 36 M.R.S. § 186, continues to accrue throughout the entire reconsideration process under 36 M.R.S. § 151 until the underlying tax liability is abated or waived by the State Tax Assessor (“Assessor”) or paid by the taxpayer.
B.	Penalties, including penalties calculated under 36 M.R.S. §§ 187-B or 5228(5), that would otherwise accrue during the reconsideration process under 36 M.R.S. § 151 shall be waived or abated by the Assessor when the taxpayer timely files a petition for reconsideration with Maine Revenue Services of the assessment or other determination resulting in the penalties. This penalty waiver or abatement is a permanent waiver or abatement. If the underlying tax liability is upheld by the Assessor during the reconsideration process and that liability is considered final, the penalty accrual shall resume.
C. For purposes of this rule, a taxpayer’s liability that is subject to reconsideration is considered “final” when the taxpayer, with respect to such liability, has no further right of administrative or judicial review.

## Nearby sections

- [18-125 Ch. 101 Ch. 101: General Administrative Provisions](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_101.md)
- [18-125 Ch. 102 Ch. 102: Electronic Funds Transfer](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_102.md)
- [18-125 Ch. 103 Ch. 103: Recordkeeping and Retention](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_103.md)
- [18-125 Ch. 104 Ch. 104: Filing of Maine Tax Returns](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_104.md)
- [18-125 Ch. 110 Ch. 110: Requests for Advisory Rulings](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_110.md)
- [18-125 Ch. 201 Ch. 201: Rules of Procedure Used to Develop State Valuation](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_201.md)
- [18-125 Ch. 202 Ch. 202: Tree Growth Tax Law Valuations](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_202.md)
- [18-125 Ch. 205 Ch. 205: Certification of Assessors](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_205.md)
- [18-125 Ch. 207 Ch. 207: Controlling Interest Transfers](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_207.md)
- [18-125 Ch. 208 Ch. 208: Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_208.md)
- [18-125 Ch. 210 Ch. 210: Telecommunications Excise Tax](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_210.md)
- [18-125 Ch. 211 Ch. 211: Deferred Collection of Homestead Property Taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_211.md)
- [18-125 Ch. 301 Ch. 301: Sales for Resale and Sales of Packaging Materials](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_301.md)
- [18-125 Ch. 302 Ch. 302: Sales to Governmental Agencies and Exempt Organizations](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_302.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_101. Check the current official text before relying on it. Not legal advice.