Section 114. The commissioner of administration shall determine annually under the provision of section three B of chapter seven the following filing fees:
(a) The fee for filing the articles of organization required by section twelve.
(b) The fee for filing articles of amendment required by section seventy-two or seventy-three as follows:
(1) Articles of amendment providing for an increase of the total amount of authorized capital stock with par value.
(2) Articles of amendment providing for a change of shares with par value to shares without par value.
(3) Articles of amendment providing for an increase in the number of shares without par value.
(4) Articles of amendment providing for a change of shares without par value into shares with par value or for an exchange of shares without par value for shares with par value.
(5) Any other articles of amendment.
(c) The fee for filing restated articles of organization in accordance with section seventy-four; provided, however, that in the event such restated articles of organization incorporate any amendment to the original articles of organization as theretofore amended, there shall be added to such filing fee the amount of the filing fee that would have been required under subsection (b) of this section if such amendment had been incorporated in articles of amendment filed in accordance with section seventy-two.
(d) The fee for filing articles of consolidation or merger as follows:
(1) Articles of consolidation or merger in accordance with section seventy-eight.
(2) Articles of consolidation or merger in accordance with section seventy-nine, if the resulting or surviving corporation is a corporation organized under the laws of the commonwealth.
(3) Articles of consolidation or merger in accordance with section seventy-nine, if the resulting or surviving corporation is organized under the laws of another state.
(4) Articles of consolidation or merger in accordance with section eighty-two.
(5) Articles of consolidation or merger in accordance with section eighty-three.
(e) The fee for filing a certificate pursuant to section twenty-six.
(f) The fee for filing articles of dissolution under section one hundred.
(g) The fee for filing all other certificates, statements or reports required by this chapter, but no fee shall be paid for filing the certificate of change of principal office of the corporation in the commonwealth required by section fourteen, the certificate of change of date of annual meeting or change of fiscal year required by section thirty-eight, the certificate of change of officers required by section fifty-three or any certificate relating to a resident agent of a corporation filed under section forty-nine.
(h) For the purposes of this section only, shares of stock with a par value of less than one dollar shall be deemed to have a par value of one dollar per share.