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.
S.D. Codified Laws § 10-55A-3
Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
Applied in 1 court decision — leading case Bayer v. Payne (1987)
Most recently applied in Bayer v. Payne (August 1987)
Source: SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.