South Dakota Codified Laws 10-55A-3. Collection and payment of tax not to be restrained or delayed–Person to pay taxesand seek recovery
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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.
Terms Used In South Dakota Codified Laws 10-55A-3
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.