18-674-100 Me. Code R. § 1-103
Unless the context otherwise requires, the following terms shall have the following meanings:
"Administrative Meeting" means a meeting at which the Board will discuss policies, rules, administrative issues or any business other than Taxpayer appeals.
"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.
"Appeals Meeting" means a meeting of the Board held for the sole purpose of considering and deciding Taxpayer appeals.
"Appeals Office" means the office established and maintained by the Board to assist the Board pursuant to 36 M.R.S. §151-D(8).
"Appeals Officer" means a person employed by the Board to conduct Appeals Conferences and draft recommended decisions.
"Assessor" means the State Tax Assessor.
"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.
"Bureau" means the Bureau of Revenue Services, which may also be referred to as "Maine Revenue Services."
"Bureau's Representative" means the person or persons advocating for the Bureau in proceedings before the Board.
"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).
"Party" means either the Taxpayer or the Bureau.
"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.
"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.
"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.
"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.
18-674 C.M.R. ch. 100, § 1-103