{"data":{"id":"us-me/36-m.r.s.-5198","jurisdiction":"us-me","citation":"36 M.R.S. §5198","heading":"Rules","body":"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.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 815: PARTNERS AND PARTNERSHIPS","SUBCHAPTER 2: PARTNERSHIP AUDITS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5198.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"eded368dcf89220a35927c432068535f7ca8764255720c2fa8a92f21463d6a38","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5197","next":"us-me/36-m.r.s.-5200"},"notice":"GroundRules: Original legal text. Not legal advice."}