Mass. Gen. Laws ch. 72 § 2A
The superintendent of schools of each town shall file annually on or before May first with the commissioner of education, on forms provided by the department of education, a sworn statement reporting the number of pupils whose parents or guardians were residents of the town and who were enrolled on the preceding January first for full-time attendance in the following schools and classes, respectively, including kindergarten and grades one through twelve:
First. Pupils in schools and classes in the town under the control of the school committee, excluding pupils in schools and classes of regional school districts.
Second. Pupils in schools and classes of a regional school district which includes the town.
Third. Pupils in schools and classes elsewhere in the commonwealth under the control of school committees.
Fourth. Pupils in vocational schools and classes in the town under the control of the local trustees of vocational education, excluding pupils in vocational schools and classes under the control of district trustees for vocational education.
Fifth. Pupils in vocational schools and classes under the control of district trustees for vocational education in a district which includes the town.
Sixth. Pupils in vocational or other schools and classes elsewhere in the commonwealth which are supported by public funds.
Seventh. Pupils in nonpublic schools anywhere. Such information shall be collected during the months of January and February.
Before filing said statement, the superintendent shall submit it to the chairman of the school committee, who shall countersign it on oath, if after examination, he finds it correct.
In any city or town wherein a twelve-month school year has been adopted, the enrollment on the preceding January first, as aforesaid, shall include all of said pupils attending public schools, notwithstanding that their actual date of enrollment is subsequent to said January first.
Mass. Gen. Laws ch. 72, § 2A