Mass. Gen. Laws ch. 159B § 10B
The department may issue distinguishing plates to motor carriers and interstate licensees to be used only on motor vehicles temporarily leased by such carriers. Any plates so issued may be transferred from one such vehicle to another such vehicle leased by a carrier to whom such plate was originally issued. The department shall keep a record of plates issued to each carrier for use on leased vehicles. The motor carrier or interstate licensee shall keep a record of the use of such plates, setting forth the names and addresses of the lessors and the drivers, engine and serial numbers of the vehicles used, duration of the lease, the identifying numbers of the plates and the date each such plate was placed on any leased vehicle and the date such plate was removed therefrom. A copy of the lease shall be carried on each vehicle under temporary lease engaged in interstate operations within the commonwealth. The department may make such rules and regulations relative to the issuance and use of such plates as it deems necessary and proper, and for just cause may revoke, recall, or prohibit the use of any plate issued under this section. Failure to keep full and complete records under this section shall be cause for such revocation. An annual charge, for each plate issued under this section shall be determined by the commissioner of administration under the provisions of section three B of chapter seven and shall apply to all such applications notwithstanding the provisions of section ten.
Mass. Gen. Laws ch. 159B, § 10B