Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64J, § 11
Jurisdiction to restrain collection
Official textmalegislature.gov
Section 11. The supreme judicial or the superior court shall have jurisdiction 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 complaint 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)
- 64J-1 · Definitions
- 64J-2 · Licenses for user-sellers or suppliers; storage facilities;…
- 64J-3 · Records; statements with consignment or delivery
- 64J-4 · Payment of tax
- 64J-5 · Reimbursement for consumption except in operation of aircraft
- 64J-6 · Tax borne by purchaser
- 64J-7 · Penalty for violation of chapter
- 64J-8 · Notice of discontinuance as licensee
- 64J-9 · Liability for taxes
- 64J-10 · Application of chapter to foreign or interstate commerce
- 64J-11 · Jurisdiction to restrain collection
- 64J-12 · Disposition of moneys received
- 64J-13 · Acceptance by cities
- 64J-14 · Reserve to provide for extraordinary and unseen expenditures