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Maine · Through October 1, 2025

36 M.R.S. §998: Tax collector liable unless taxpayer imprisoned within one year

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 9: DELINQUENT TAXES
  5. ARTICLE 3: DISTRAINT OR ARREST

When a person imprisoned for not paying that person's tax is discharged, the tax collector committing the person may not be discharged from such tax without a vote of the municipality, unless the taxpayer was imprisoned within one year after the date of commitment of such tax.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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