Mass. Gen. Laws ch. 94 § 326
The secretary of environmental affairs shall administer the provisions of sections three hundred and twenty-one, three hundred and twenty-two, paragraphs (a) to (f), inclusive, of section three hundred and twenty-three, three hundred and twenty-three F, three hundred and twenty-four and three hundred and twenty-five. Said secretary shall promulgate and from time to time revise rules and regulations to effectuate the purposes of said sections.
The commissioner of revenue shall administer the provisions of paragraphs (g) and (h) of said section three hundred and twenty-three and sections three hundred and twenty-three B to three hundred and twenty-three E, inclusive. The collection of revenues pursuant to section three hundred and twenty-three D by said commissioner shall, to the extent consistent with this chapter, be governed by the provisions of chapter sixty-two C.
The commissioner of revenue shall promulgate and from time to time revise rules and regulations to effectuate the purposes of said sections. Said rules and regulations shall include a provision to permit bottlers or distributors to borrow, without any interest charge, against their deposit transaction funds subject to such terms and conditions as the commissioner deems appropriate.
Said secretary shall determine through rules and regulations which plastic bottles and rigid plastic containers may be exempt from the labeling requirements of section three hundred and twenty-three A, including but not limited to the following:
Mass. Gen. Laws ch. 94, § 326