Section 12. (a) Every financial institution, as defined in section 1 of chapter 63, shall, on or before the fifteenth day of the fourth month following the close of each taxable year, make a return to the commissioner giving such information as the commissioner considers necessary for the determination of the tax imposed by section 2 of chapter 63.

If any financial institution shall have participated in filing a consolidated return of income to the federal government, it shall file with the commissioner a statement of net income showing its gross income and deductions in accordance with the law and regulations governing the usual federal returns of corporations not so participating.

[There is no paragraph (b) or (c).]

(d) Every life insurance company shall annually, on or before April fifteenth, make a return to the commissioner giving such information as the commissioner may deem necessary for the determination of the tax due under sections twenty and twenty-one of chapter sixty-three for the preceding calendar year.

(e) Every insurance company liable to taxation under section twenty-two, twenty-two A, twenty-two B or section twenty-three of chapter sixty-three shall annually, on or before April fifteenth, make a return to the commissioner giving such information as the commissioner may deem necessary for the determination of the excise thereby imposed.

(f) Every marine, or fire and marine, insurance company liable to taxation under section twenty-nine A of chapter sixty-three shall annually, on or before the fifteenth day of May, make a return to the commissioner, setting forth the underwriting profit or loss, ascertained as provided in said section twenty-nine A, for the taxable year or years required by the pertinent paragraph of subsection (6) thereof, giving such other information as the commissioner may deem necessary for the determination of the excise imposed by that section.

[There is no paragraph (g).]

(h) Every corporation organized under general or special laws of the commonwealth for purposes of business or profit, having a capital stock divided into shares, except banks otherwise taxable under chapter sixty-three, except insurance companies with capital stock and mutual insurance companies with a guaranty capital or permanent fund whose premiums are otherwise taxable under chapter sixty-three, and except corporations taxable under sections thirty to forty-two B, inclusive of chapter 63, in addition to all returns required by this chapter, and in addition to any returns otherwise required under chapter sixty-three, shall annually, on or before the fifteenth day of April, make a return to the commissioner stating the name and place of business of the corporation, and setting forth as of January first of the year in which the return is made:

First. The total authorized amount of its capital stock; the amount issued and outstanding and the amount then paid thereon; the classes, if any, into which it is divided; the par value and number of its shares; the market value of the shares of each class of its stock outstanding.

Second. A statement of the assets, both within and without the commonwealth, belonging to the corporation, with the value thereof, and of the liabilities of the corporation.

Third. A statement of the profit or loss resulting from the business of the corporation for the twelve months ending with December thirty-first preceding the year in which the return is made.

(i) Every corporation subject to taxation under section sixty-seven of chapter sixty-three and owning an interest in any ship or vessel shall on or before the fifteenth day of the fourth month following the close of each taxable year, make a return to the commissioner, setting forth in detail the name of the ship or vessel, the interest of the corporation therein, and the value of such interest.

(j) Every corporation subject to taxation under section ten of chapter one hundred twenty-one A shall on or before April fifteenth of each year make a return for the preceding calendar year giving such information as the commissioner requires for the determination of the tax imposed by said section.

(k) The filing of a combined report pursuant to section 32B of chapter 63 in the manner prescribed by the commissioner shall satisfy the filing requirements under subsection (a) for any financial institution that, pursuant to such combined report, calculates and reports its own individual corporate excise liability based on the income measure or minimum excise tax, as applicable, under section 2 or 2B of said chapter 63. A combined report shall not constitute a filing under subsection (a) for any financial institution that does not so calculate and report its own individual corporate excise liability under said section 2 or 2B of said chapter 63, whether or not such financial institution's income, sales or other attributes may be taken into account in the calculation of the excise under this chapter of an affiliated corporation that does calculate and report an individual corporate excise pursuant to such combined report.