Massachusetts General Laws Part II. Real and Personal Property and Domestic Relations (Ch. 183-210) Ch. 200A, § 7B

Every person required to file a report under section seven, except holders in possession of property subject to section six C, shall, as to any property for which it has obtained the address of the owner, maintain a record of the name of the owner and last known address for five years or such other period as the treasurer shall prescribe by regulation.