Mass. Gen. Laws ch. 200A, § 12
Section 4, Acts 2000, c. 198, states, "Notwithstanding section 12 of chapter 200A of the General Laws, the state treasurer shall establish an amnesty period for holders of abandoned property during which such holders shall not be subject to the penalties, fines or interest pursuant to said section 12; provided, however, that said period shall commence six months from the effective date of this act and end 181 days after said commencement; provided, further, that the amnesty period shall be extended to any holder, provided that: (1) each such holder is not, at the beginning of said period of amnesty, the subject of investigation or audit by the treasurer, or a party to litigation affecting said abandoned property, (2) the abandoned property of said holder was required to be reported on or before November 1, 2000 or in the case of life insurance companies before May 1, 2000, (3) the abandoned property of the holder is transferred directly to the treasurer or his authorized agent during said amnesty period, (4) appropriate reports pertaining to the property are filed with the treasurer in a manner satisfactory to the treasurer during the amnesty period, and (5) records pertaining to said abandoned property are maintained by the holder in compliance with said chapter 200A; and provided, further, that the treasurer shall conduct an outreach and publicity program to notify business entities and other holders of abandoned property of their obligations under the General Laws, and the amnesty program."