Me. Rev. Stat. tit. 36, § 5198 (2025)
The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.
PL 2019, c. 380, §2 (NEW). PL 2019, c. 380, §5 (AFF).