Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 998
Tax collector liable unless taxpayer imprisoned within one year
Official textlegislature.maine.gov
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.
Source: view the official text
In this chapter (40 sections)
- 943 · Tax lien mortgage; redemption; discharge; foreclosure
- 943-A · Application for abatement
- 943-B · Credit reporting; payment during redemption period
- 943-C · Sale of foreclosed properties
- 944 · Foreclosure for equitable relief, procedure
- 945 · Foreclosure in action for equitable relief; alternative…
- 946 · Action for equitable relief after period of redemption; procedure
- 946-A · Tax-acquired property and the restriction of title action
- 946-B · Tax-acquired property and the restriction of title action
- 946-C · Abandoned tax-acquired property
- 947 · Presumption of validity
- 948 · Supplemental assessments; enforcement of lien
- 949 · Disbursement of excess funds
- 991 · Distraint for taxes; procedure; sale
- 992 · Disposition of surplus
- 993 · Arrest; notice; procedure; fees
- 994 · Tax collector may issue warrant of distress to sheriff, deputy…
- 995 · Warrant of distress; service; notice; fees
- 996 · Distraint before tax due to prevent loss
- 997 · Arrest and commitment; procedure
- 998 · Tax collector liable unless taxpayer imprisoned within one year
- 1031 · Tax collector may bring action in own name
- 1032 · Action may be brought in name of municipality
- 1071 · Tax collector's tax auction sale; notice; procedure
- 1072 · -- form
- 1073 · Notice to owners or occupants of time and place of sale
- 1074 · Sale; procedure; costs
- 1075 · Tax collector's return of sale; form
- 1076 · Purchaser to notify mortgagee of sale; right of redemption
- 1077 · Purchaser's failure to pay in 20 days voids sale
- 1078 · Owner's right to redeem
- 1079 · Refund of taxes paid by purchaser
- 1080 · Delivery of deed to purchaser after 2 years
- 1081 · Nonresident owner's action; time limit
- 1082 · Municipal officers may bid at sale
- 1083 · Collector's deed; prima facie evidence of validity of sale
- 1084 · Posting notices; evidence of
- 1101 · Purpose
- 1102 · Definitions
- 1103 · Owner's application