A request for an advisory ruling submitted by mail should be sent to the following mailing address:
Maine Revenue Services
Attn: [insert name of MRS Division]
24 State House Station
Augusta, ME 04333-0024
A request for an advisory ruling may also be submitted electronically to MRS, including, but not limited to, by email or fax.
18-125 C.M.R. ch. 110, § .04