Maine § 36 §996 Distraint before tax due to prevent loss

Maine Statutes

§ 36 §996 — Distraint before tax due to prevent loss

Maine § 36 §996

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 105CITIES AND TOWNS

This text of Maine § 36 §996 (Distraint before tax due to prevent loss) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §996 (2026).

Text

When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment:

1.Warrant issued. The tax collector may issue the warrant provided for in section 994 prior to the expiration of the 3-month period;

2.When served. The tax collector may in the warrant authorized by section 994, or in subsection 1, direct the law enforcement officer to demand immediate payment, and, if not paid, the officer shall serve such warrant without further notice;

3.When notice period unexpired. The tax collector may, after the issuance of the warrant pursuant to subsection 1, in writing direct the law enforcement officer to whom the warrant has been issued to demand immediate payment, and, if not paid, to serve such warrant without

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When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment:
1.
Warrant issued.
The tax collector may issue the warrant provided for in section 994 prior to the expiration of the 3-month period;
2.
When served.
The tax collector may in the warrant authorized by section 994, or in subsection 1, direct the law enforcement officer to demand immediate payment, and, if not paid, the officer shall serve such warrant without further notice;
3.
When notice period unexpired.
The tax collector may, after the issuance of the warrant pursuant to subsection 1, in writing direct the law enforcement officer to whom the warrant has been issued to demand immediate payment, and, if not paid, to serve such warrant without further notice notwithstanding any unexpired portion of the 10-day notice period required by section 995; or
4.
Distrain or arrest.
The tax collector may personally demand immediate payment and upon failure may distrain the property or arrest the person of such taxpayer.