Massachusetts General Laws

Mass. Gen. Laws ch. 164, § 81 (2026)

Form of books and accounts

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 2 cases, 1976–1979 · leading case: Lowell Gas Co. v. Attorney Gen., 385 N.E.2d 240 (Mass. 1979).

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Lowell Gas Co. v. Attorney Gen., 385 N.E.2d 240 (Mass. 1979). · cites it 4× “[3] G.L.c. 164, § 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…”

Town of Southbridge v. Southbridge Water Supply Co., 355 N.E.2d 920 (Mass. 1976). “Since July, 1923, the company has been required to keep, and has kept, its books and accounts, and has filed returns for each year in accordance with the Uniform Classification of Accounts for Water Companies (1923), the form prescribed by the Department of Public Utilities…”

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