Mass. Gen. Laws ch. 147 § 40A
Every licensee holding or conducting any boxing, kickboxing, mixed martial arts, or other unarmed combative sporting event or sparring match or exhibition shall, before the commencement of the feature bout of the event, pay to the state treasurer, in addition to the payment required under section 40, a sum equal to 1 per cent of the total gross receipts from the sale of tickets or from admission fees; provided, however, that if the match or exhibition is conducted as an incidental feature in an event or entertainment of a different character, the portion of the total receipts shall be paid to the commonwealth as the commission may determine or as may be fixed by rule adopted under section 46. The sums shall be credited by the state treasurer to a fund to be known as the Boxers' Fund which shall be administered by the Massachusetts State Athletic Commission for the use and benefit of a contestant or former contestant in a regulated event under the purview of the commission for funeral expenses or assistance needed as a result of an injury suffered while participating in an event.
Mass. Gen. Laws ch. 147, § 40A