S.D. Codified Laws § 10-55A-3

Current through the 2024 Legislative Session

Section 10-55A-3 - Collection and payment of tax not to be restrained or delayed-Person to pay taxes and seek recovery

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.

SDCL 10-55A-3

SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.