Mass. Gen. Laws ch. 158 § 39
A corporation shall, upon an increase of its capital stock, within thirty days after the payment or collection of the last instalment thereof, file a certificate of the amount of such increase and the fact of such payment, signed and sworn to by its president or vice president, and treasurer or assistant treasurer, and a majority of its directors, in the office of the state secretary and also, if the corporation is subject to chapter one hundred and sixty-four or one hundred and sixty-five, in the office of the department of telecommunications and energy. If such a certificate is not filed as aforesaid within said period of thirty days, it may thereafter be received by the secretary for examination in accordance with section forty-one upon payment to him of such sum, to be determined annually by the commissioner of administration under the provision of section three B of chapter seven, and be filed as hereinbefore provided, subject to the provisions of sections forty-one and forty-three to the same extent as if such certificate had been filed as aforesaid within said period.
Mass. Gen. Laws ch. 158, § 39