It has varied over the years. It was Maine for a long time (though I can't find a primary source from before it was added to the wiki), and then Massachustts in part of the New 52. But another part of the New 52 said Maine.
This info is missing from: Detective Comics Vol 1 # 445. In its place is a newsstrip info for Mutt & Jeff. It has the correct Original Comic issue but wrong synopsis. It looks too hard for me to do the correction w/out making a lot of mistakes. thanks, Matt
Appearing in Doctor Mid-Nite: "Case of the Talking Shadows"