M.R. Civ. P. 68

At any time more than 10 days before the trial begins or within such

shorter time as the court may approve, a party defending against a claim may

serve upon the adverse party an offer to allow judgment to be taken against the

defending party for the money or property or to the effect specified in the offer,

with costs then accrued. If within 10 days after the service of the offer or within

such shorter time as the court may order the adverse party serves written

notice that the offer is accepted, either party may then file the offer and notice

of acceptance together with proof of service thereof and thereupon the clerk

shall enter judgment. An offer not accepted shall be deemed withdrawn and

evidence thereof is not admissible except in a proceeding to determine costs. If

the judgment finally obtained by the offeree is not more favorable than the

offer, the offeree must pay the costs incurred after the making of the offer. The

fact that an offer is made but not accepted does not preclude a subsequent offer.

When the liability of one party to another has been determined by verdict or

order or judgment, but the amount or extent of the liability remains to be

determined by further proceedings, the party adjudged liable may make an

offer of judgment, which shall have the same effect as an offer made before trial

if it is served within a reasonable time not less than 10 days, or such shorter

time as the court may approve, prior to the commencement of hearings to

determine the amount or extent of liability.