{"data":{"id":"us-sd/sdcl-10-55a-3","jurisdiction":"us-sd","citation":"SDCL § 10-55A-3","heading":"Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bcc6635fdaf80b18a31e12b8d87e36778fca28ed2e92e5a8ad847796fb6841aa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-2","next":"us-sd/sdcl-10-55a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}