Software developers are required by this rule to include 2-D barcodes pursuant to MRS specifications on all Maine substitute forms produced by the software developer. The Assessor shall waive the mandatory participation requirement under section .03 where the Assessor determines that the requirement may cause undue hardship. A software developer subject to this section may request a waiver from participation by submitting a waiver request in writing that indicates with specificity the undue hardship that will be caused by complying with this section. A determination by the Assessor under this section is not subject to the administrative appeal provisions of 36 M.R.S. §151.
18-125 C.M.R. ch. 104, § .06