{"data":{"id":"us-me/36-m.r.s.-998","jurisdiction":"us-me","citation":"36 M.R.S. §998","heading":"Tax collector liable unless taxpayer imprisoned within one year","body":"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.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 9: DELINQUENT TAXES","ARTICLE 3: DISTRAINT OR ARREST"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec998.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"f912b615b21e42385e28c66df0785c212e286a04998903e6785b66cbbaa31b65","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-997","next":"us-me/36-m.r.s.-1031"},"notice":"GroundRules: Original legal text. Not legal advice."}