Massachusetts Code § 94C-15

Record-keeping and inventory requirements; filing of DEA Form 106 with city, town and state police departments upon discovery of theft or loss of controlled substance
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Section 15. Persons registered to manufacture, distribute, dispense, or possess controlled substances shall keep records and maintain inventories in conformance with the record-keeping and inventory requirements of the Federal ''Comprehensive Drug Prevention and Control Act of 1970'' or any amendment thereof, and the Federal Food, Drug and Cosmetic Act, and with any additional rules or regulations promulgated by the board of registration in pharmacy in the case of a retail drug business or wholesale druggist or by the commissioner in all other cases.
If a person registered to distribute controlled substances discovers a theft or loss of controlled substances that requires the filing of DEA Form 106 with the United States Drug Enforcement Administration, the person shall simultaneously file a copy of that form with the department of state police. If a person registered to dispense controlled substances discovers a theft or loss of controlled substances that requires the filing of DEA Form 106 with the United States Drug Enforcement Administration, the person shall simultaneously file a copy of that form with the police department in the city or town wherein the theft or loss is alleged to have occurred and to the department of state police.

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