Mass. Gen. Laws ch. 26 § 8D
On or before October first in any fiscal year, the commissioner of insurance shall certify to the commissioner of corporations and taxation the amount of assessment to be made and the name and address of each company against whom such assessment is to be made. Such assessment shall be collected by the commissioner of corporations and taxation in accordance with applicable provisions of chapter sixty-three; provided, however, that each company shall pay the amount assessed against it within thirty days from the receipt of notice of assessment from the commissioner of corporations and taxation. The amount so collected shall be credited to the funds to which the appropriations for the division of insurance are charged, and in the same proportion as such appropriations are charged.
Mass. Gen. Laws ch. 26, § 8D