Maine Statutes
§ 36 §998 — Tax collector liable unless taxpayer imprisoned within one year
Maine § 36 §998
This text of Maine § 36 §998 (Tax collector liable unless taxpayer imprisoned within one year) 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 §998 (2026).
Text
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.
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Legislative History
PL 2025, c. 113, Pt. D, §58 (AMD).
Nearby Sections
15
§ 36 §942
Tax lien certificate; procedure§ 36 §943-A
Application for abatement§ 36 §943-C
Sale of foreclosed propertiesCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §998, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7998.