{"data":{"id":"us-ma/mass.-gen.-laws-ch.-164-81","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 164, § 81","heading":"Form of books and accounts","body":"Section 81. Gas and electric companies or persons engaged in the manufacture and sale or distribution of gas or electricity shall keep their books and accounts in a form to be prescribed by the department, and the accounts shall be closed annually, so that a balance sheet can be taken therefrom. Manufacturing companies in which the manufacture of gas or electricity is a minor portion of their business shall be required to keep accounts of the expenses and income of their gas or electric business only.","path":["Part I","Title XXII","Chapter 164"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter164/Section81","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:23:54Z","sha256":"584953341425e1b90bcb2342ccdf5944815b1aa5957f709909aeaa401fc8eaa4","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-164-80","next":"us-ma/mass.-gen.-laws-ch.-164-82"},"notice":"GroundRules: Original legal text. Not legal advice."}