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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64E TAXATION OF SPECIAL FUELS USED IN THE PROPULSION
    OF MOTOR VEHICLES
  • Section 12 Actions to restrain collection on sales exempted under federal law

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.