Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 164, § 10

A corporation subject to this chapter shall, upon an issue of its capital stock, other than stock issued upon conversion of convertible debentures authorized pursuant to section twelve A, within thirty days after the payment or collection of the last installment thereon, notify the department of such issue by filing in the office of the department a certificate of the amount of such issue and the fact of such payment, signed under the penalties of perjury by its president or vice president, and treasurer or assistant treasurer.