There are no exceptions to this rule.
Troll 1: puppies are not cute, they are gross and dirty.
P2: well you're dirty and gross T1.
P1: Um P2? Rule 83...
This rule only applies to the speaker, however it is generally seen to be polite to not mention the subject in question to the speaker of the rule.
Man: "You can't be serious?"
Speaker: "Rule 83 is final!"
Man: "Fair enough, I can sympathise there"