AUGUSTA – The state will appeal a lower court decision to dismiss criminal tax-evasion charges against two Maine Maritime Academy graduates, Maine Attorney General Steven Rowe said Friday.

Superior Court Justice Roland Cole on Tuesday dismissed charges against Michael Falcone and James Jannetti. They were indicted last year for failure to pay income taxes and for tax evasion between 1997 and 2002.

Cole’s decision was based on his finding that the term “domicile” was not adequately defined in the Maine tax code, making tax decisions difficult for merchant mariners who spend months at sea and split time between different states when they go ashore.

Rowe said the state supreme court “should have the opportunity to review and decide this important issue of statutory interpretation.”