Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 159A, § 10

Any person engaged in the operation of motor vehicles under a license and certificate as provided in this chapter is hereby declared to be a common carrier. The department shall have general supervision and regulation of, and jurisdiction and control over such common carriers to the same extent as it has over railway companies, except as to the issue of securities by persons whose securities are not subject to the jurisdiction of the department. The department may, from time to time, prescribe forms of accounts, records and memoranda for such common carriers and their accounts shall be kept in accordance with the forms prescribed.

Each such person not required to file a return by any provision of law other than this section shall annually, on or before such date as the department fixes, make to the department, in a form prescribed by it, a return for the year ending on December thirty-first next preceding. The form shall correspond as nearly as may be to those established by the interstate commerce commission for this type of common carrier and shall provide for the proper certification of the accuracy thereof. Each such person shall at all times, upon request, furnish any information required by the department or its duly authorized employees relative to the condition, management and operation of such person as a common carrier, and shall comply with all lawful orders of the department. Every such common carrier neglecting to make such annual return within the time prescribed as aforesaid, or to amend said return within fifteen days of the date of any notice to do so, or neglecting to furnish any information lawfully required as aforesaid, shall forfeit five dollars for each day during which such neglect continues; and if such person unreasonably refuses or neglects to make said return or amendment he shall forfeit not more than five hundred dollars. Failure to comply with this section shall be a cause for revocation or suspension of a certificate under section seven.