Massachusetts General Laws ch. 64A sec. 12 – Sales exempted by federal law; restraining collection of excise
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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.
Terms Used In Massachusetts General Laws ch. 64A sec. 12
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.