Massachusetts Code § 152-65G

''Losses incurred'' defined; determination of amounts to be paid
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Section 65G. The words ''Losses incurred,'' as used in section sixty-five C shall mean, with respect to each policy, the losses paid and estimated to be paid thereunder. Any dispute as to the amounts to be paid under section sixty-five C, or as to an assignment under section sixty-five A, shall be resolved by the commissioner of insurance upon hearing after reasonable notice to all interested parties.

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