South Dakota Statutes
§ 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.
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South Dakota § 10-59-20 (Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Dan Nelson, Automotive, Inc. v. Viken
2005 SD 109 (South Dakota Supreme Court, 2005)
Nelson v. Viken
2005 SD 109 (South Dakota Supreme Court, 2005)
Legislative History
SL 1986, ch 111, § 20.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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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