The directors of a corporation may at any time, and from time to time, change the principal office of the corporation in the commonwealth; provided, however, that no such change shall be effective until a certificate of such change specifying the street address of its new principal office in the commonwealth signed under penalties of perjury by the clerk or assistant clerk of the corporation, or an annual report specifying the street address of its new principal office in the commonwealth, has been filed with the state secretary.
Massachusetts Legal Code