Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-20 - Collection and payment of tax not to be restrained or delayed-Person to pay taxes and seek recovery

S.D. Codified Laws § 10-59-20

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Current through the 2024 Legislative Session
Section 10-59-20 - 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, penalty, or interest provided for in this chapter. A taxpayer shall pay the taxes when due and may seek recovery as provided in this chapter.

SDCL 10-59-20

SL 1986, ch 111, § 20.