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Mass. Gen. Laws ch. 158, § 40

Certificate of reduction of capital stock; filing

A corporation shall, within thirty days after a reduction of its capital stock is voted, file in the office of the state secretary and also, if the corporation is subject to chapter one hundred and sixty-four, in the office of the department of telecommunications and energy, a copy of the vote authorizing such reduction, signed and sworn to by its clerk.

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.