Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 152, § 65G

The words “Losses incurred,” as used in section sixty-five C shall mean, with respect to each policy, the losses paid and estimated to be paid thereunder. Any dispute as to the amounts to be paid under section sixty-five C, or as to an assignment under section sixty-five A, shall be resolved by the commissioner of insurance upon hearing after reasonable notice to all interested parties.