This is a 1982 Massachusetts SPRING INSPECTION Sticker. They were issued from May to October, 1982.
The 1981 fall and 1982 spring stickers had a red R on the front because the original manufactures produced a sticker that would not stick to the windshield. The Red R meant that you had a replacement sticker.
These are "peel and stick" reproduction stickers BETTER than the originals and they attach to the inside passenger side of the windshield.
The backs allowed for personal car information.