Mass. Gen. Laws ch. 64C § 36
Whoever, not being a stamper, or licensed transportation company or such other person as the commissioner may authorize, possesses, delivers or transports any unstamped cigarettes, except cigarettes acquired prior to the date when stamps were required to be affixed thereto and on which the excise imposed by this chapter has been paid, shall have in his actual possession invoices or delivery tickets for such cigarettes showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, the quantity and brands of the cigarettes possessed or transported, and the name and address of the person who has assumed or shall assume the payment of the excise provided by this chapter at the ultimate point of destination, and failure to have such invoices or delivery tickets shall be prima facie evidence that such person knowingly possessed, delivered or transported unstamped cigarettes.
Mass. Gen. Laws ch. 64C, § 36