Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 33, § 112

(a) An officer of the military forces of the commonwealth, upon vacating an office, shall turn over to an immediate successor or other officer designated by the commander-in-chief all records, reports and military property in the officer's possession belonging or in any way pertaining to the office.

(b) Upon the disbandment of any unit which has received military property for military use, the service members responsible for the property shall return the property to the officer ordered to receive the property.

(c) Until the service member responsible for the military property or a legal representative receives from the adjutant general notice that the property accounts of the service member have been found correct, the liability of the service member or the estate of the service member for military property shall continue. Upon the death or desertion of a service member responsible for military property, the immediate commanding officer shall immediately cause the property to be collected and a correct inventory made by physical count and examination. The inventory shall be forwarded to the adjutant general and compensation for any shortage may be recovered as provided in subsection (a) of section 111.