Me. Rev. Stat. tit. 36, § 998 (2025)
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).