Mass. Gen. Laws ch. 10 § 61
There shall be established and set up on the books of the commonwealth a separate fund to be known as the Motor Vehicle Inspection Trust Fund. There shall be credited to said fund all monies received or collected, including interest earned thereon, by the commonwealth pursuant to the seventh paragraph of section 7A of chapter 90 for a motor vehicle inspection; provided, however, that the comptroller shall annually transfer from said fund not less than $5,700,000 to the Highway Fund from the monies so credited. Amounts so credited shall be received and held in trust by the commonwealth and shall be expended, without further appropriation, solely for the purposes of administration and implementation of the motor vehicle inspection program established pursuant to said section 7A and sections 142J and 142M of chapter 111, including the direct personnel costs associated with said inspection program; provided, that an amount equal to the sum appropriated plus fringe costs in each fiscal year for the implementation and operation of the auto related component of the state implementation plan shall be transferred from said fund to the Clean Air Act Compliance Fund. The fund may incur a negative balance in anticipation of revenues to be received; provided, however, that the fund shall be in balance by June 30, 2011 and shall be in balance at the close of each fiscal year thereafter. All revenues credited to and all expenditures made from said fund shall be reported, by subsidiary, on the Massachusetts management accounting and reporting system and all personnel compensated from said fund shall be recorded on the human resources classification management system, so-called.
Mass. Gen. Laws ch. 10, § 61