Statute · United States Code

28 U.S.C. § 1341 — Taxes by States

28 U.S.C. § 1341

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
general

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.