GLASSMAN, Justice.
Service & Erection Co. (S & E) appeals from the judgment entered in the Superior Court (Kennebec County, Fritzsche, J.) granting the State Tax Assessor's motion to dismiss its complaint for the review of a final agency action. Because we agree with S & E that the provisions of 36 M.R.S.A. § 151 (Supp.1995) govern, we vacate the judgment.
On January 13, 1992, the Assessor issued to S & E an assessment of use tax...
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