An insurer shall file its audited financial report with the Superintendent on or before June 1 of each year, or such other date as may be provided by law or ordered by the Superintendent upon 90 days' notice to the insurer. Extensions of the filing date may be granted by the Superintendent for 30-day periods upon a showing by the insurer and its independent certified public accountant of the reasons for requesting an extension and a determination by the Superintendent that there is good cause for an extension. The request for extension must be submitted in writing at least ten days before the due date in sufficient detail to permit the Superintendent to make an informed decision on the requested extension.
02-031 C.M.R. ch. 235, § 4