Mass. Gen. Laws ch. 41, § 54A: Notification to assessors of receipts

Section 54A. The auditor or similar officer in cities and the town accountant, if any, otherwise the town treasurer in towns, shall notify the assessors, not later than August first in each year, of the total receipts of the preceding fiscal year, except from taxes, loans and trust funds, and shall specify in detail the source of such receipts.