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The 191st General Court of the Commonwealth of Massachusetts

Section 5: Separate statement and charge of amount of excise

[ Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37. See 2019, 5, Sec. 46.]

Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such transfer issued or used by the operator.