32 V.S.A. § 8212 — Liability of lessees

When a railroad is operated in this State by a person or corporation under a lease
or other contract, taxes assessed thereon under the provisions of section 8211 of this title shall be paid by the lessee of such railroad or holder of such contract and be charged
against and deducted from any payment due or to become due under such lease or contract,
unless it is otherwise expressly stipulated therein.