Reed v. Halperin

ARCHIBALD, Justice.

The Maine State Tax Assessor applied Maine’s Use Tax to material of plaintiffs which they utilized in their bridge construction business. Pursuant to 36 M.R.S.A. § 1957, 1 plaintiffs sought reconsideration of the assessment. On November 15, 1977, the plaintiffs received the decision of the Director of the Audit Division of the Bureau of Taxation in which the Director stated his inability to find any basis for changing the assessment. On December 15, 1977, the plaintiffs filed a motion for enlargement of time within which to file an appeal from the Director’s decision…