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.
S.D. Codified Laws § 10-59-20
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 Nelson v. Viken (2005)
Most recently applied in Nelson v. Viken (November 2005)
Source: SL 1986, ch 111, § 20.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.