GroundRules
SDCL § 10-59-20: 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 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON