Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 94, § 295I

The division may adopt, amend, alter or repeal, and shall enforce, all such reasonable orders, rules and regulations as may be necessary or suitable for the administration and enforcement of said sections two hundred and ninety-five A to two hundred and ninety-five O, inclusive, and the division may, in such administration and enforcement, at any time cause to be made by its agents or representatives an audit, examination or investigation of the books, records, papers, vouchers, accounts and documents of any retail dealer, who shall make them available at any time upon oral or written demand to the division or any of its duly authorized agents or representatives.