2018 US Code
Title 28 - Judiciary and Judicial Procedure
Part IV - Jurisdiction and Venue
Chapter 85 - District Courts; Jurisdiction
Sec. 1341 - Taxes by States
28 U.S.C. § 1341 (2018) |
§1341. Taxes by States |
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. |
(June 25, 1948, ch. 646, 62 Stat. 932.) |
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., §41(1) (Mar. 3, 1911, ch. 231, §24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, §1, 48 Stat. 775; Aug. 21, 1937, ch. 726, §1, 50 Stat. 738; Apr. 20, 1940, ch. 117, 54 Stat. 143). This section restates the last sentence of section 41(1) of title 28, U.S.C., 1940 ed. Other provisions of section 41(1) of title 28, U.S.C., 1940 ed., are incorporated in sections 1331, 1332, 1342, 1345, 1354, and 1359 of this title. Words "at law or in equity" before "in the courts of such State" were omitted as unnecessary. Words "civil action" were substituted for "suit" in view of Rule 2 of the Federal Rules of Civil Procedure. Words "under State law" were substituted for "imposed by or pursuant to the laws of any State" for the same reason. |
United States Code, 2018 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 28 - JUDICIARY AND JUDICIAL PROCEDURE PART IV - JURISDICTION AND VENUE CHAPTER 85 - DISTRICT COURTS; JURISDICTION Sec. 1341 - Taxes by States |
section 1341 |
2018 |
January 14, 2019 |
Yes |
standard |
36 Stat. 1091 48 Stat. 775 50 Stat. 738 54 Stat. 143 62 Stat. 932 |