Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-27: ACTIONS FOR REFUND AND INVALIDATION OF TAXES/§ 10-27-1
South Dakota Statutes

§ 10-27-1 — Injunction against tax collection prohibited--Form of remedy.

South Dakota § 10-27-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-27ACTIONS FOR REFUND AND INVALIDATION OF TAXES

This text of South Dakota § 10-27-1 (Injunction against tax collection prohibited--Form of remedy.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-27-1 (2026).

Text

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 .

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Related

Agar School District 58-1 Board of Education v. McGee
527 N.W.2d 282 (South Dakota Supreme Court, 1995)
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Legislative History

SL 1915, ch 289, § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 2008, ch 37, § 88.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-27-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-27-1.