https://openjurist.org/state-code/me/36/toc/2.109.2
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POLL TAX
Subchapter
UNORGANIZED LOCATIONS
Me. Rev. Stat. tit. 36, § 1421
— Poll taxes in unorganized territory
Me. Rev. Stat. tit. 36, § 1422
— Penalty for failure to remit poll tax collections