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Mass. Gen. Laws ch. 6C, § 69

Application of Sec. 26

(a) Section 26 shall apply to:

(1) a transportation facility; and

(2) tangible personal property used exclusively with a transportation facility that is:

(A) owned by the department and leased, licensed, financed or otherwise conveyed to an operator; or

(B) acquired, constructed or otherwise provided by an operator on behalf of the department.

[There is no subsection (b).]

Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.