Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 94C, § 15

Persons registered to manufacture, distribute, dispense, or possess controlled substances shall keep records and maintain inventories in conformance with the record-keeping and inventory requirements of the Federal “Comprehensive Drug Prevention and Control Act of 1970” or any amendment thereof,  1 and the Federal Food, Drug and Cosmetic Act,  2 and with any additional rules or regulations promulgated by the board of registration in pharmacy in the case of a retail drug business or wholesale druggist or by the commissioner in all other cases.

If a person registered to distribute controlled substances discovers a theft or loss of controlled substances that requires the filing of DEA Form 106 with the United States Drug Enforcement Administration, the person shall simultaneously file a copy of that form with the department of state police. If a person registered to dispense controlled substances discovers a theft or loss of controlled substances that requires the filing of DEA Form 106 with the United States Drug Enforcement Administration, the person shall simultaneously file a copy of that form with the police department in the city or town wherein the theft or loss is alleged to have occurred and to the department of state police.