59-1-704. Restraint of collection restricted.
(1) Except as otherwise provided in,, andand,,,, andand the rules promulgated thereunder, no suit for the purpose of restraining the assessment or collection of any tax, penalty, or interest imposed under,,,,, ormay be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed. Chapter 1, Part 5, Petitions for Redetermination of Deficiencies Part 6, Judicial Review Part 7, Termination and Jeopardy Assessments Procedure Chapter 2, Property Tax Act Chapter 6, Mineral Production Tax Withholding Chapter 7, Corporate Franchise and Income Taxes Chapter 10, Individual Income Tax Act Chapter 12, Sales and Use Tax Act Chapter 1, General Taxation Policies Chapter 2, Property Tax Act Chapter 6, Mineral Production Tax Withholding Chapter 7, Corporate Franchise and Income Taxes Chapter 10, Individual Income Tax Act Chapter 12, Sales and Use Tax Act
(2) No suit may be maintained in any court for the purpose of restraining the assessment or collection of the amount of the state tax liability of a transferee or of a fiduciary of property of a taxpayer.