Mass. Gen. Laws ch. 55 § 24
If the statement or report required to be filed by a candidate, treasurer or other person relates to a nomination or election to a city or town office, other than a municipal office for which a candidate is required to file with the director in accordance with section 18C or section 19, or to a question appearing upon the official ballot used at a city or town election, the statement or report shall be filed with the clerk of the city or town involved; if the statement or report required to be filed by a candidate, treasurer or other person relates to a nomination or election for the office of regional district school committee member elected district-wide, the statement or report shall be filed with the clerk of the city or town where the candidate is a registered voter; if the statement or report required to be filed by a candidate, treasurer or other person relates to a nomination or election for district office as provided in sections one hundred and thirteen to one hundred and nineteen, inclusive, of chapter forty-one, the statement or report shall be filed with the clerk of the district; all other such statements or reports shall be filed with the director. All such statements or reports shall be signed under the penalties of perjury.
Mass. Gen. Laws ch. 55, § 24