Mass. Gen. Laws ch. 62C § 48

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session

Section 62C:48 - Liability of lessee for tax due from lessor

The lessee of real estate or tangible personal property of any corporation, company or association subject to taxation under chapter sixty-three shall also be liable for the payment of the tax due from the lessor under chapter sixty-three. Upon such payment, the lessee may, in the absence of an agreement to the contrary, retain it out of the rent of the property, or recover it in an action against the lessor.

Mass. Gen. Laws ch. 62C, § 48