36 M.R.S. §992: Disposition of surplus

The tax collector, after deducting the tax and expense of sale conducted pursuant to section 991, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes, the tax collector is entitled to the same fees as for levying executions, but the tax collector's travel must be computed only from the tax collector's dwelling house to the place where it is made.