The auditor or similar officer in cities and the town accountant, if any, otherwise the town treasurer in towns, shall notify the assessors, not later than August first in each year, of the total receipts of the preceding fiscal year, except from taxes, loans and trust funds, and shall specify in detail the source of such receipts.
Mass. Gen. Laws ch. 41, § 54A
Notification to assessors of receipts
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.