28 U.S.C. § 1341
Section 1341 · Taxes by States
Amended 1 time on record
Applied in 1,197 court decisions — leading case Franchise Tax Board of the State of California v. Construction Laborers Vacation Trust for Southern California (1983)
Most recently applied in Lamancusa v. Webb (January 2026)
Applied most in the Ninth Circuit Circuit (88 decisions)
Cases citing this section usually also cite 42 U.S.C. § 1983 · 28 U.S.C. § 1331 · 28 U.S.C. § 1343
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., §41(1) (Mar. 3, 1911, ch. 231, §24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, §1, 48 Stat. 775; Aug. 21, 1937, ch. 726, §1, 50 Stat. 738; Apr. 20, 1940, ch. 117, 54 Stat. 143).
This section restates the last sentence of section 41(1) of title 28, U.S.C., 1940 ed.
Other provisions of section 41(1) of title 28, U.S.C., 1940 ed., are incorporated in sections 1331, 1332, 1342, 1345, 1354, and 1359 of this title.
Words “at law or in equity” before “in the courts of such State” were omitted as unnecessary.
Words “civil action” were substituted for “suit” in view of Rule 2 of the Federal Rules of Civil Procedure.
Words “under State law” were substituted for “imposed by or pursuant to the laws of any State” for the same reason.