Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64E, § 12
Actions to restrain collection on sales exempted under federal law
Official textmalegislature.gov
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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In this chapter (14 sections)
- 64E-1 · Definitions
- 64E-2 · Licenses; prohibited acts; penalty; lists of licensees
- 64E-3 · Records and written statements
- 64E-4 · Payments; tax rate
- 64E-5 · Reimbursement of excise paid; procedure, etc.
- 64E-6-to-8 · Repealed, 1976, 415, Sec. 109
- 64E-9 · Foreign and interstate commerce
- 64E-10 · Purchaser required to bear tax burden; penalty
- 64E-11 · Penalty for violations
- 64E-12 · Actions to restrain collection on sales exempted under federal…
- 64E-13 · Disposition of funds received
- 64E-14 · Change of status of licensee; notice
- 64E-15 · Penalties for sale or acquisition of unlicensed fuels
- 64E-16 · Repealed, 1976, 415, Sec. 109