Actions to restrain collection of levies exempted by federal law

Section 13. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any levy 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.