Mass. Gen. Laws ch. 130 § 4
The director or his agent shall make a record, in books kept therefor, of all licenses, permits or certificates issued by him under the authority of this chapter, and shall date each license, permit or certificate as of the date of issue; and except as hereinafter provided no other date shall be placed on such license, permit or certificate. Such books shall be subject at all times to audit and inspection by the state auditor or by the comptroller or by their respective agents.
Nothing herein shall be construed to prohibit the sale of license, permits and certificates during the month of December in any year to be valid for use only on and after January first next succeeding. Any license, permit or certificate so sold shall have the date of sale endorsed thereon.
Mass. Gen. Laws ch. 130, § 4