Mass. Gen. Laws ch. 160, § 244: Lessee to make lessor's returns

Section 244. Every railroad corporation shall, during the continuance of any lease which it has taken of the railroad of another corporation, make all the returns required of the lessor; and during the continuance of such lease, the lessor shall not be required to make such returns, if, when requested by the lessee, the lessor furnishes all the information in its possession needed to make such returns; but if a railroad in this commonwealth is leased to a lessee in another state, the lessors in this commonwealth shall make the annual return.