950 CMR, § 105.07
Current through Register 1536, December 6, 2024
Effective July 1, 1986 professional corporations are not required to file shareholders reports with the division. Previously shareholder reports were due on the first day of each fiscal year. A professional corporation will be deemed to be in good standing if it files all shareholder reports owed from January 1, 1980 through June 30, 1986.
950 CMR, § 105.07