South Dakota Statutes
§ 10-55A-3 — Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
South Dakota § 10-55A-3
This text of South Dakota § 10-55A-3 (Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.) 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 § 10-55A-3 (2026).
Text
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.
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Related
Bayer v. Payne
411 N.W.2d 129 (South Dakota Supreme Court, 1987)
Legislative History
SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-55A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-3.