{"data":{"id":"us/28-u.s.c.-1341","jurisdiction":"us","citation":"28 U.S.C. § 1341","heading":"Taxes by States","body":"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.","path":["Title 28—JUDICIARY AND JUDICIAL PROCEDURE","CHAPTER 85—DISTRICT COURTS; JURISDICTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc28@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:31Z","sha256":"1fff5894f7afffebf1383e57ccfefc6b67bc110570581aa8be95429f89d4f128","source_id":"us","stale":false,"prev":"us/28-u.s.c.-1340","next":"us/28-u.s.c.-1342"},"notice":"GroundRules: Original legal text. Not legal advice."}