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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 27 - Actions For Refund And Invalidation Of Taxes
§ 10-27-1 Injunction against tax collection prohibited--Form of remedy.
Universal Citation: SD Codified L § 10-27-1 (2017)
10-27-1. Injunction against tax collection prohibited--Form of remedy. No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in § 10-27-2.
Source: SL 1915, ch 289, § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 2008, ch 37, § 88.
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