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2022 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 64a - Taxation of Sales of Gasoline
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise
Universal Citation: MA Gen L ch 64a § 12 (2022)
Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.
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