South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SL 1986, ch 111 , § 20.

Source: official text