General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 62C. ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION |
SECTION 41. Remedies; restrictions
Latest version.
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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.