Maine Revised Statutes Title 36. Taxation § 752. Payment

On or before the first day of September in each year, the Treasurer of State shall issue a warrant to the treasurer of each municipality requiring the municipal treasurer to transmit and pay to the Treasurer of State, on or before the time fixed by law, that municipality's proportion of the state tax for the current year. Warrants for county taxes must be issued by the county treasurers in the same manner with proper changes.