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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