Legal Question in Business Law in Massachusetts

That depends upon the kind of corporation. Generally, those requirements can be found in the Massachusetts Business Corporations Act, G.L.c. 156D. However, there may be other requirements, depending upon when or how your business dissolved. Depending upon the nature of the business, it is probably worthwhile to engage a lawyer to properly wind up affairs.

The state sends a demand for payment of annual fees to both the principal place of business and the registered agent as filed with the Sec of State. That is the only requirement that they have. You can try to get the company reinstated if you want depending upon how long it has been dissolved.