Mass. Gen. Laws ch. 131 § 18
The director, each city or town clerk and each person duly authorized under the provisions of section twelve shall make a record in books kept therefor of all licenses issued by him, respectively, and shall indicate on each license the date and time of issue; and, except as hereinafter provided, no other date or time shall be placed on such license. Such books shall be supplied by the director, shall be the property of the commonwealth, shall be open to public inspection during the usual office hours of the issuing officer and shall be subject at all times to audit and inspection by the director, the state auditor, or the comptroller, or by their respective agents. Each such issuing officer shall, on the first Monday of every month, pay to the director all monies received by him for licenses issued during the month preceding, except the fees retained under sections eleven and seventeen. All such remittances shall be by check, United States post office money order, express money order, or in lawful money of the United States. Persons authorized to issue licenses under the provisions of section twelve who are not employees of the commonwealth shall furnish the commonwealth with a surety bond in the amount of six thousand dollars principal sum for the faithful performance of his duties and with surety satisfactory to the director. Each such issuing officer shall, within thirty days next succeeding January first in each year, return to the director all license books received during the year preceding, including all stubs and void and unused licenses.
Nothing herein shall be construed to prohibit the sale of licenses during the month of December in any year to be valid for use only on and after January first next succeeding. Any license so sold shall have the date of sale endorsed thereon.
Mass. Gen. Laws ch. 131, § 18