Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 64 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first paragraph the following paragraph:- Notwithstanding any provision of the preceding paragraph to the contrary, a public utility, as defined in subsection (q) of section 1 of chapter 40D, shall pay 100 per cent of the tax owed on personal property before an appeal may be filed pursuant to this section.
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