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VICTOR BRAVO AVIATION v. STATE TAX ASSESSOR

Docket: BCD-11-392.

39 A.3d 65 (2012)

2012 ME 32

VICTOR BRAVO AVIATION, LLC v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: March 13, 2012.

Attorney(s) appearing for the Case

Jonathan A. Block, Esq . (orally), and Robert A. Creamer, Esq. , Pierce Atwood LLP, Portland, for appellant Victor Bravo Aviation, LLC.

William J. Schneider , Attorney General, Scott W. Boak , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellee State Tax Assessor.

Panel: SAUFLEY, C.J., and ALEXANDER, LEVY, SILVER, MEAD, and GORMAN, JJ.

ALEXANDER, J.

[¶ 1] Victor Bravo Aviation, LLC (Victor Bravo) appeals from an order on remand entered in the Business and Consumer Docket (Humphrey, C.J.) declining to waive or abate interest for non-payment of use tax assessed against Victor Bravo. Victor Bravo argues that the trial court erred by declining to waive or abate interest assessed against Victor Bravo, pursuant to 36 M.R.S. § 186 (2005).1 We affirm the trial...

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