South Dakota Statutes
§ 10-59-20 — Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
South Dakota § 10-59-20
This text of South Dakota § 10-59-20 (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 § 10-59-20 (2026).
Text
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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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.
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Bluebook (online)
South Dakota § 10-59-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-20.