Mass. Gen. Laws ch. 138 § 20A
The commission may annually grant to a person or corporation licensed as a public warehouseman under section one of chapter one hundred and five, or corresponding provisions of earlier laws, a permit to store and warehouse alcoholic beverages, subject, however, to such regulations as shall be made by the commissioner of revenue relative to the receipt, storage and removal of alcoholic beverages stored under authority of such a permit, and said commissioner of revenue is hereby empowered to make, amend or annul such regulations and the commissioner of revenue shall enforce the same. The fee for such a permit shall be $500. Whoever without such a permit receives alcoholic beverages for the purpose of storing and warehousing the same in a public warehouse shall be subject to the penalties prescribed in section two.
Mass. Gen. Laws ch. 138, § 20A