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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 55A - Recovery Of Certain Taxes
§ 10-55A-3 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
Universal Citation: SD Codified L § 10-55A-3 (2017)
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.
Source: SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.
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