GroundRules
SDCL § 10-55A-3: Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON