Section 69. (a) Section 26 shall apply to:

Terms Used In Massachusetts General Laws ch. 6C sec. 69

  • Personal property: All property that is not real property.

(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).]