§ 289-a. Tax to be paid but once; foreign and interstate commerce;
injunction. Nothing in this article shall be construed to require the
payment to the department of taxation and finance of such tax more than
once on any quantity of motor fuel sold within the state. No provision
of this article shall apply or be construed to apply to foreign or
interstate commerce, except in so far as the same may be effective
pursuant to the United States constitution and to laws of the United
States enacted pursuant thereto. The supreme court shall have
jurisdiction to restrain the department, by injunction, from collecting
a tax under this article upon any sale as to which, by reason of the
United States constitution and the laws of the United States enacted
pursuant thereto, such a tax cannot be imposed.