Mass. Gen. Laws ch. 176A § 18
Every such corporation subject to this chapter shall annually, on or before the first day of March, file in the office of the commissioner of insurance a statement, verified by at least two of the principal officers of said corporation, showing its condition as of the thirty-first day of December next preceding. Said statement shall be in such form and shall contain such other matters as said commissioner shall prescribe. The commissioner may, for cause shown, extend the filing date of the annual statement, or of schedules or exhibits which are a part of such statement or which are required by the commissioner, for not more than sixty days beyond March first in said year. Any such corporation neglecting to make and file its annual statement in the form and within the time herein specified shall forfeit one hundred dollars for each day during which such neglect continues, and upon notice by said commissioner to that effect its authority to do new business shall cease while such default continues.
Notwithstanding any general or special law to the contrary, chapter 176V shall apply to every corporation subject to this chapter.
Notwithstanding any general or special law to the contrary, chapter 176W shall apply to every corporation subject to this chapter.
Mass. Gen. Laws ch. 176A, § 18