Mass. Gen. Laws ch. 6C, § 69: Application of Sec. 26

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.