Massachusetts § 81 Form of books and accounts

Massachusetts Statutes

§ 81 — Form of books and accounts

Massachusetts § 81

Part IADMINISTRATION OF THE GOVERNMENT

Title XXIICORPORATIONS

Ch. 164MANUFACTURE AND SALE OF GAS AND ELECTRICITY

This text of Massachusetts § 81 (Form of books and accounts) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 164, § 81 (2026).

Text

Section 81. Gas and electric companies or persons engaged in the manufacture and sale or distribution of gas or electricity shall keep their books and accounts in a form to be prescribed by the department, and the accounts shall be closed annually, so that a balance sheet can be taken therefrom.  Manufacturing companies in which the manufacture of gas or electricity is a minor portion of their business shall be required to keep accounts of the expenses and income of their gas or electric business only.

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Section 81. Gas and electric companies or persons engaged in the manufacture and sale or distribution of gas or electricity shall keep their books and accounts in a form to be prescribed by the department, and the accounts shall be closed annually, so that a balance sheet can be taken therefrom. Manufacturing companies in which the manufacture of gas or electricity is a minor portion of their business shall be required to keep accounts of the expenses and income of their gas or electric business only.

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Massachusetts § 81, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/164/81.