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.
Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
SDCL § 10-59-20 — under UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES.
SDCL § 10-59-20