18-674-100 Me. Code R. § 1-101
The purpose of these Rules is to set out efficient and effective procedures by which the Maine Board of Tax Appeals shall fulfill its purpose, as described in 36 M.R.S. §151-D(1), of providing Taxpayers with a fair system of resolving controversies with Maine Revenue Services, and to ensure that Taxpayers receive due process. This chapter shall govern all practice and procedure before the Board under the applicable laws of the State of Maine, unless otherwise directed by the Board.
These Rules do not limit the statutory duties or powers of the Board or the Appeals Officers. The absence of a rule does not limit the Board's or an Appeals Officer's respective power to act pursuant to their respective statutory authorizations.
18-674 C.M.R. ch. 100, § 1-101