A retail pharmacy that dispenses Schedule II controlled substances shall maintain perpetual inventory records. These records shall indicate all receipts and dispersals of Schedule II controlled substances and shall state at any point in time the current inventory quantities of each such drug on hand. The perpetual inventory shall be maintained contemporaneously and shall be made available for inspection by the board at the pharmacy for a period of 5 years.
02-392 C.M.R. ch. 4, § 23-1