Mass. Gen. Laws ch. 62C § 41
Current through Chapter 223 of the 2024 Legislative Session
The remedies provided by section thirty-seven to forty, inclusive, shall be exclusive, whether or not the tax is wholly illegal. But the word "exclusive" in this section shall not be construed to deprive any person of a right of action at law in any federal court.
Mass. Gen. Laws ch. 62C, § 41