Mass. Gen. Laws » Part I Title XXII Chapter 175
Massachusetts General Laws

Mass. Gen. Laws ch. 175, § 10 (2026)

Liability of company other than life company and health maintenance organization upon its contracts of insurance

✓ current as of July 2026
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Section 10. The commissioner shall determine the liability of a company other than a life company or a health maintenance organization as defined in chapter 175G, upon its contracts of insurance. The determination shall be prepared in accordance with accounting practices and procedures prescribed or allowed by the commissioner. The commissioner shall require that they be maintained and prepared in accordance with the Annual Statement Instructions and Accounting Practices and Procedures Manual adopted by the National Association of Insurance Commissioners unless further modified by the commissioner as he considers appropriate.

Notes of Decisions
Cited in 3 cases, 1938–2012 · leading case: Audubon Hill South Condo. Ass'n v. Cmty. Ass'n Underwriters of Am., Inc., 975 N.E.2d 458 (Mass. App. Ct. 2012).
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Audubon Hill South Condo. Ass'n v. Cmty. Ass'n Underwriters of Am., Inc., 975 N.E.2d 458 (Mass. App. Ct. 2012). “In elaboration, G. L. c. 175, § 10 IE, states that “[a] company which .”
Comm'r of Ins. v. Century Fire & Marine Ins., 367 N.E.2d 842 (Mass. 1977). “(4) Even though, as the defendant contends, premiums on surety bonds are not subject to return like premiums on casualty insurance, we think the Commissioner may properly require that part of the premiums be treated as unearned under G. L. c. 175, § 10, so long as there is a…”
Massachusetts Prot. Ass'n v. United States, 22 F. Supp. 755 (D. Mass. 1938). “The Massachusetts statutes, G.L. c. 175, § 10, as amended by St.1924, c.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.