If a majority of the state directors of a company believe that a particular order or decision of the department would impair the ability of the company to pay the six per cent interest return on the stock investment as provided in section one hundred and sixteen, they shall so advise the department in writing, and if, after reconsideration, the department insists upon the order or decision the company may apply by petition to the supreme judicial court for a reversal or modification thereof. The court may appoint three commissioners to determine the facts and questions at issue, and their report, if confirmed by the court, shall be final.
Massachusetts Legal Code