Section 48: Liability of lessee for tax due from lessor
73 words·~1 min read·
/ma/part-i/title-ix/chapter-62c/48A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.