Opinion ID: 2081088
Heading Depth: 1
Heading Rank: 1

Heading: the commission's demurrer.

Text: We first deal with the Commission's demurrer which is based on the ground that the Act provides an exclusive remedy by which the question of sales tax liability may be raised. While § 1, subsection 22, provides that the tax abatement remedy encompassed by subsections 20-22 shall be exclusive, [2] it contains no reference as to the proper mode of review of regulations issued by the Commission. Lacking an exclusive mode of review, judicial review of any regulation by a suit for declaratory relief is authorized by G.L.c. 30A, § 7. See Westland Housing Corp. v. Commissioner of Ins. 352 Mass. 374, 380-381. The Commission apparently issued emergency regulation No. 6 pursuant to its regulation making authority. G.L.c. 14, § 4. Emergency regulation No. 6 also constitutes a regulation within the meaning of G.L.c. 30A, § 1 (5). See Curran & Sacks, The Massachusetts Administrative Procedure Act, 37 B.U.L. Rev. 70, 77-78. Our jurisdiction extends, at the least, to a review of the validity of emergency regulation No. 6. Curran & Sacks, supra, at 84. That regulation places in controversy the plaintiff's claim that it is exempt from the taxes imposed by the Act under subsections 6 (a) and 6 (d) of § 1, subsection 5 (b) of § 2, and under the Constitution and laws of the United States. The Commission's demurrer should be overruled. The issue thus presented for our determination is whether the sales and use tax imposed by the Act can be applied to purchases made by the plaintiff and other national banks doing business in the Commonwealth.