Maine Code § 36-998

Tax collector liable unless taxpayer imprisoned within one year
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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. [PL 2025, c.
113, Pt. D, §58 (AMD).]

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