Title 28, Judiciary and Judicial ProcedureRelease 119-102
§1341 Taxes by States
Title 28 › PART IV — JURISDICTION AND VENUE › CHAPTER 85 — DISTRICT COURTS; JURISDICTION › § 1341
Summary
Federal district courts cannot stop a state from assessing, levying, or collecting a tax if the state's courts can provide a clear and quick way to fix the problem.
Full Legal Text
Title 28, §1341
Judiciary and Judicial Procedure, Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., § 41(1) (Mar. 3, 1911, ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1, 48 Stat. 775; Aug. 21, 1937, ch. 726, § 1, 50 Stat. 738; Apr. 20, 1940, ch. 117, 54 Stat. 143). This section restates the last sentence of section 41(1) of title 28, U.S.C., 1940 ed. Other provisions of section 41(1) of title 28, U.S.C., 1940 ed., are incorporated in section 1331, 1332, 1342, 1345, 1354, and 1359 of this title. Words “at law or in equity” before “in the courts of such State” were omitted as unnecessary. Words “civil action” were substituted for “suit” in view of Rule 2 of the Federal Rules of Civil Procedure. Words “under State law” were substituted for “imposed by or pursuant to the laws of any State” for the same reason.
Reference
Citations & Metadata
Citation
28 U.S.C. § 1341
Title 28, Judiciary and Judicial Procedure
Last Updated
Aug 21, 2026
Release point: 119-102