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Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery

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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. Source: SL 1986, ch 111, §20.