Mass. Gen. Laws ch. 169A § 11
The licensee shall keep and use within the commonwealth such books, accounts and records as will enable the commissioner to determine whether such licensee is complying with the provisions of this chapter and with the rules and regulations promulgated hereunder by the commissioner. Licensees shall preserve such books, accounts and records for at least three years. Preservation by photographic reproduction thereof or records in photographic form shall constitute compliance with the requirements of this section.
Each licensee shall, annually, on or before a date to be determined by the commissioner, file a report with said commissioner providing such information as said commissioner may require concerning its business and operations during the preceding calendar year. Such reports shall not be exhibited to any other person, organization or agency; provided, however, that the commissioner may, upon the request of a law enforcement agency made in the course of its official duties, provide copies of such reports to any such law enforcement agency. The commissioner shall evaluate such reports and make such recommendations, if any, as he deems necessary to the general court.
Mass. Gen. Laws ch. 169A, § 11