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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
Universal Citation: SD Codified L § 10-59-20 (2017)
10-59-20. 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, 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.
Source: SL 1986, ch 111, ยง 20.
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