Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 10, § 39

Any organization operating or conducting a game under section thirty-eight shall file a return with the commission, on a form prepared by it, within ten days after such game is held or within such further time as the commission may allow, and shall pay therewith a tax of five per cent of the gross receipts derived from such game. All such returns shall be public records.

All sums received by said commission from the tax imposed by this section as taxes, interest thereon, fees, penalties, forfeitures, costs of suits or fines, less all amounts refunded thereon, together with any interest or costs paid on account of such refunds, shall be paid into the treasury of the commonwealth and shall be credited as follows:--