Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 175, § 160C

Notwithstanding the provisions of sections one hundred and sixty and one hundred and sixty-three an insurance company authorized to write automobile liability and physical damage insurance in this commonwealth may act as agent for one or more insurers authorized to do business in Mexico, but only as respects automobile liability and physical damage insurance applying to the use of automobiles in Mexico by policyholders to whom it has issued such coverages in the United States.

Each company acting pursuant to this section shall keep a separate account of the business written under the authority of this section and shall annually, in January, file with the state treasurer a sworn statement of the gross premiums charged for such insurance and the gross return premiums on such insurance during the year ending on December thirty-first next preceding and, at the time of filing such statement, shall pay the commonwealth an amount equal to four per cent of such gross premiums less such return premiums so reported.