Administrative:
Maine: Newsletter Addresses New Limitations on Requests for Reconsideration to Board of Tax Appeals
Maine Tax Alert, Vol. 33, No. 10, Me. Rev. Serv. (8/23). A newsletter issued by Maine Revenue Services (MRS) explains that pursuant to recently enacted legislation (P.L. 2023, c. 412), effective October 25, 2023, the filing of a statement of appeal with the Maine Board of Tax Appeals is limited to controversies of tax or refund requests that are more than $1,000, but now also less than $500,000. According to the newsletter, the new $500,000 limit applies to the amount of tax or refund request in controversy at the time a petition for reconsideration is submitted to MRS on or after October 25, 2023; appeals of $500,000 or more “may still be made directly to the Maine Superior Court.” Please contact us with any questions.
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