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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
Section 2 - Licenses; Prohibited Acts; Penalty; Lists of Licensees
Section 3 - Records and Written Statements
Section 4 - Payments; Tax Rate
Section 5 - Reimbursement of Excise Paid; Procedure, Etc.
Section 9 - Foreign and Interstate Commerce
Section 10 - Purchaser Required to Bear Tax Burden; Penalty
Section 11 - Penalty for Violations
Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law
Section 13 - Disposition of Funds Received
Section 14 - Change of Status of Licensee; Notice
Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels