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

Source: SL 1986, ch 111, § 20.