Mass. Gen. Laws ch. 166A § 8
Each licensee shall install its CATV system and maintain the quality of the signals transmitted over its system to its subscribers in accordance with standards to be prescribed by the Federal Communications Commission and the department. Each licensee shall file annually with the department on forms prescribed by the department, a statement of its revenues and expenses for official use only. In addition, each such licensee shall file with the department and the issuing authority on forms prescribed by the department, a financial balance sheet and statement of ownership which shall be open to public inspection. Such statements and balance sheet shall be sworn to by the person preparing such forms and by the owner, or if the owner is a corporation, by the treasurer of the corporation.
Mass. Gen. Laws ch. 166A, § 8