Section 140.38 - Electronic Filings(1) Electronic filings must be made as provided in the on-line information service system located at http://www.sec.state.ma.us/cor.(2) Electronic transmissions must be received and accompanied by the appropriate fee as provided in 950 CMR 140.08.(3) The filing is reviewed to determine whether it will be accepted or rejected. The procedures for acknowledgment and rejection are the same as provided for paper transactions.