Massachusetts § 11 Jurisdiction to restrain collection

Massachusetts Statutes

§ 11 — Jurisdiction to restrain collection

Massachusetts § 11

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64JTAXATION OF FUELS USED IN THE PROPULSION OF AIRCRAFT

This text of Massachusetts § 11 (Jurisdiction to restrain collection) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 64J, § 11 (2026).

Text

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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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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Massachusetts § 11, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64J/11.