Me. Rev. Stat. tit. 36, § 607

If a person assessed for a personal property tax has made an assignment for the benefit of creditors or has gone into receivership before the payment of that personal property tax, the assignee or receiver must, from any money that has come to the assignee's or receiver's hands in such capacity over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver is personally liable for the tax to the extent of the money that passed through the assignee's or receiver's hands.