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Mass. Gen. Laws ch. 35, § 15

Accounts; form and contents

The treasurer shall keep a full and accurate account stating when, from or to whom, and on what account money has been received or paid. Except in Suffolk county, his books shall be kept in the form prescribed by the director of accounts.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.