10-55A-3. 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 imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter. Source: SL 1982, ch 99, §3; SL 1985, ch 15, §28; SL 1986, ch 111, §37.
South Dakota Legal Code