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US Code · Through Public Law 119-103 (09/02/2026)

28 U.S.C. § 1341: Taxes by States

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Where this section sits in the code
  1. Title 28—JUDICIARY AND JUDICIAL PROCEDURE
  2. CHAPTER 85—DISTRICT COURTS; JURISDICTION

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.

Collected 2026-09-10T05:58:31Z. Source file · JSON

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