Mass. Gen. Laws ch. 14 § 2
The commissioner of revenue, in this chapter called the commissioner, shall be appointed by the secretary of administration and finance, with the approval of the governor, and may be removed in like manner; the commissioner shall be a person of ability and experience, shall devote full time to his duties and shall not hold any other salaried public office, or engage in any business or profession for profit during his incumbency; his entire time to the duties of his office, and shall perform such functions as said secretary shall from time to time assign to him; provided, however, that the position of commissioner shall not be subject to the provisions of chapter thirty-one or section nine A of chapter thirty.
The commissioner shall give to the state treasurer a bond for the faithful performance of his official duties in a penal sum and with sureties approved by the governor. The commissioner shall receive a salary of thirty-five thousand fifty-three dollars.
Mass. Gen. Laws ch. 14, § 2