Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Recovery Of Certain Taxes
  5. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

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10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter.

Source: SL 1982, ch 99, §3; SL 1985, ch 15, §28; SL 1986, ch 111, §37.


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