Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.
Mass. Gen. Laws ch. 65C, § 8
Records, statements and returns; rules and regulations
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.