{"data":{"id":"us-ma/mass.-gen.-laws-ch.-65c-8","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 65C, § 8","heading":"Records, statements and returns; rules and regulations","body":"Section 8. Every person liable for any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the commissioner may from time to time prescribe.","path":["Part I","Title IX","Chapter 65C"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter65C/Section8","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:13Z","sha256":"b316a776da64f1d3281889c45044728df86ac40660d09279a2f83ed628a524da","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-65c-7","next":"us-ma/mass.-gen.-laws-ch.-65c-9"},"notice":"GroundRules: Original legal text. Not legal advice."}