Massachusetts General Laws - Administrative Provisions Relative to State Taxation - Chapter 62c, Section 48

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Liability of lessee for tax due from lessor.

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.

Last modified: March 26, 2006