Mass. Gen. Laws ch. 94 § 323B
Every bottler or distributor shall report to the commissioner of revenue by the tenth day of each month, concerning transactions affecting its Deposit Transaction Fund in the preceding month. Such report shall be made in a form prescribed by said commissioner and shall include the number of non-reusable beverage containers sold and the number of non-reusable beverage containers returned in said month, the amount of deposits received in and payments made from said fund in said month and the most recent three-month period, any income earned on amounts in the Deposit Transaction Fund during said preceding month, the balance in said Deposit Transaction Fund at the close of said preceding month, and such other information as said commissioner may require in furtherance of his duties pursuant to this chapter.
Mass. Gen. Laws ch. 94, § 323B