Massachusetts § 48 Liability of lessee for tax due from lessor

Massachusetts Statutes

§ 48 — Liability of lessee for tax due from lessor

Massachusetts § 48

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62CADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION

This text of Massachusetts § 48 (Liability of lessee for tax due from lessor) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 62C, § 48 (2026).

Text

Section 48. 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.

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Section 48. 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.

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Bluebook (online)

Massachusetts § 48, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62C/48.