Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 64E, § 3

Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, including the name and address of the person accepting delivery of said special fuels to be used in a vehicle for the propulsion over the highways, its place and date of delivery, the gross sales price or cost and the number of gallons of each type of special fuels purchased, sold and used and the complete and accurate record of the number of gallons imported, produced, refined, manufactured or compounded and the date of the importation, production, refining, manufacturing or compounding.

Every licensee shall also present with every consignment of special fuels or delivery of the same to any person other than himself a written statement containing the date of the sale or use within the commonwealth, the date of delivery, the name of the person making the delivery and the name of the person receiving the same, the gross sales price and the number of gallons of each type of special fuel delivered and shall retain a duplicate of each such statement. In the case of use of special fuels by the licensee himself, he shall keep an accurate record of all the deliveries received by him and the names and addresses of the persons from whom he received the same, giving the dates of deliveries, the cost of each type of special fuels delivered and the number of gallons of each type involved in each delivery.

Such records and written statements shall be in such form as commissioner shall prescribe and shall be preserved by said licensees for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized agent.