Code of Massachusetts Regulations
950 CMR - OFFICE OF THE SECRETARY OF THE COMMONWEALTH
Title 950 CMR 104.00 - Business corporations
Section 104.19 - Annual Report
Current through Register 1537, December 20, 2024
(1) Every corporation shall annually file with the Division, on or before the 15th day of the third month following the close of its fiscal year, an annual report. The clerks of the Division in their examination of the annual report have been directed to check for the following information:
(2) The annual report of a corporation shall be signed under penalties of perjury by an officer of the corporation. That person must be listed as an officer on the report. If the corporation fails or refuses to file its annual report within the time prescribed above the state secretary will assess an additional fee of $25.00 or such amount as determined by the secretary of administration and finance pursuant to the provisions of chapter seven.