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2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 41 Remedies; restrictions

Section 41. The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word “exclusive” in this section shall not be construed to deprive any person of a right of action at law in any federal court.

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