{"data":{"id":"us-sd/sdcl-10-59-20","jurisdiction":"us-sd","citation":"SDCL § 10-59-20","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, 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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fc0d47c952d1f6209d38edaf45310c47867b8fc6e1bf76aedc2e8b67f2de4146","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-19.1","next":"us-sd/sdcl-10-59-21"},"notice":"GroundRules: Original legal text. Not legal advice."}