Mass. Gen. Laws ch. 26 § 8J
The commissioner of insurance shall make a special division of insurance maintenance assessment in each fiscal year against each life insurer licensed to do business in the commonwealth. This maintenance assessment shall be made proportionately against each such life insurer based on the percentage of so much of the premium as is reported on line twenty-two, columns three, four and five of schedule T of a life insurer's most recent annual statement required to be filed with the commissioner pursuant to section twenty-five of chapter one hundred and seventy-five, as compared to the total premium reported in line twenty-two, columns three, four and five of schedule T of said most recent annual statements required to be filed by all such life insurers. Each individual life insurer's assessment shall be in an amount estimated to be sufficient to produce a total aggregate assessment of one million and fourteen thousand dollars. Estimated assessments shall be paid within thirty days of notice from the commissioner and may be charged to the normal operating costs of the insurer.
Mass. Gen. Laws ch. 26, § 8J