Maine § 760-A. - Minor or burdensome amounts
Full text of Maine Maine Revised Statutes § 760-A. — Minor or burdensome amounts, with citation guidance and answers to common questions.
§ 760-A.. Minor or burdensome amounts
1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books.
2. Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 760-A.
What does Maine Revised Statutes § 760-A. cover?
Section 760-A. ("Minor or burdensome amounts") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 760-A.?
A common citation format is "Maine Revised Statutes § 760-A." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 760-A. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.