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

Section one hundred and sixty shall not apply to a duly licensed insurance agent or broker who negotiates, continues or renews automobile insurance policies for residents of the United States in a Mexican insurance company providing liability or physical damage coverages applying to the use of automobiles in Mexico.

Each duly licensed insurance agent or broker 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.