Section 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.