28 U.S.C. § 1341 — Taxes by States
submitted 78 years ago by ch. 646 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 36 words · no verdicts yet
This section addresses taxes by states. The detailed rules, conditions, exceptions, and procedures appear below.
The district* courts must 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.
Source credit: (June 25, 1948, ch. 646, 62 Stat. 932.)
- 1948Enacted · Act of June 25, 1948, ch. 646 · 62 Stat. 932
A history note hasn’t been published yet. The record shows enactment by ch. 646 on 1948-06-25.
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