Over/Under SBS Legal?

https://preview.redd.it/kl50pca3eyog1.jpg?width=500&format=pjpg&auto=webp&s=de062e592beeacaed96b699e682b04ff79cc0273

Is anything like this at all possible in MA? I have heard of something called "tax stamps" allowing for short barreled rifles and shotguns but never fully understood how that works. Or if something this short would even be in that category. Hoping someone knows more because this would be an awesome addition to the collection/bedside gun.