Maine Revised Statutes
Article 3: DISTRAINT OR ARREST
36 §998. Collector liable unless he commits within one year

§998. Collector liable unless he commits within one year
When a person imprisoned for not paying his tax is discharged, the tax collector committing him shall 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.

Structure Maine Revised Statutes