Massachusetts Code § 6C-69

Application of Sec. 26
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Section 69. (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).]

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