South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-27-1
Injunction against tax collection prohibited--Form of remedy
Official textsdlegislature.gov
No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in § 10-27-2 .
Source: view the official text
In this chapter (9 sections)
- 10-27-1 · Injunction against tax collection prohibited--Form of remedy
- 10-27-2 · Tax payment under protest and action for recovery--Judgment…
- 10-27-3 · Tender of conceded tax in action to recover property sold for…
- 10-27-4 · Dismissal of action on failure by plaintiff to deposit amount…
- 10-27-5 · Tender not required if invalidity of tax…
- 10-27-6 · Waiver of deposit of interest due to irregularity in…
- 10-27-7 · Judgment directing disposition of deposit--Payments by county…
- 10-27-8 · Costs in action for recovery of property sold for taxes
- 10-27-9 · Appeals to Supreme Court in action to recover property sold…