a plain, speedy and efficient remedy may be had in the courts of such State.” The Tax Injunction Act applies not only to actions to “enjoin, suspend, or restrain” state taxation, but also to declaratory judgment actions such as the instant case. See California v. Grace Brethren Church, 457 U.S. 393, 408, 102 S.Ct. 2498, 2507, 73 L.Ed.2d 93 (1982). Because Congress’s intent in enacting the TIA was to “prevent federal-court interference with the assessment and collection of state taxes,” district courts are without jurisdiction to issue declaratory judgments invalidating state taxes unless no “plain, speedy and efficient remedy” exists in state courts. Id. at 411, 102 S.Ct. 2498; see also 28 U.S.C. § 1341; Bank of New England Old Colony, N.A. v. Clark, 986 F.2d 600, 602 (1st Cir.1993) (<HOLDING>). Plaintiff does not claim that remedies under
holding court of competent jurisdiction includes federal courts holding that the tia does not abrogate states immunity under the eleventh amendment holding the federal tort claims act did not permit exercise of pendant jurisdiction over additional parties as to which no basis for federal jurisdiction existed holding that the tia negates federal jurisdiction holding that just because a claim implicates a federal issue or involves construction of federal law does not necessarily give rise to a federal question and confer removal jurisdiction on a federal court