Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 58, § 7

The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of collectors and assessors, and of other town officers, and may require them to make reports to him.

The commissioner may annually obtain from local officials at the expense of the commonwealth copies of all affidavits executed under section thirty-six of chapter fifty-one, and shall include the information obtained from such affidavits in any examination of tax records so as to insure the payment of taxes by all domiciliaries of the commonwealth. The commissioner shall also forward a copy of such list of residents to the registrar of motor vehicles.