289 A

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.