Koch Refining Co. v. State Tax Assessor

[¶ 1] The State Tax Assessor appeals from the summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of Koch Refining Co. on the ground that the state’s assessments of deficiency taxes are barred by the statute of limitations. The Assessor contends that the trial court: (1) misconstrued 36 M.R.S.A. § 141(2)(A) (1990) in concluding that it did not extend the limitations period to allow the Assessor to validly assess income tax deficiencies for 1987 and 1989, and (2) erred in concluding that the extender provision of 36 M.R.S.A. § 5270(2) (1990) did not apply…