Mass. Gen. Laws ch. 90 § 32D
Every lessor shall keep or cause to be kept a proper written record of every motor vehicle or trailer leased by him in the course of the business described in section thirty-two C. Such record shall have columns and headings substantially as follows:
Each entry in such record shall be made at the time of leasing or at the time of terminating the lease, as the case may be, and shall be legibly written in ink or with an indelible pencil. Such record shall be kept in some convenient place and shall be open at all times during the ordinary business hours of the lessor to the inspection of the registrar and his agents, and, upon written request therefor by the official in charge of the police department of the town, of any constable or police officer thereof. Such records shall not be destroyed until twelve months after their respective dates.
Mass. Gen. Laws ch. 90, § 32D