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28 U.S.C. § 1341

Taxes by States

United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective

Taxation
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28 U.S.C. § 1341, Taxes by States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465193
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Full text

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.

Legislative history

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