10-27-1. Injunction against tax collection prohibited--Form of remedy.
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/sd/title-10/chapter-10-27/10-27-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in § 10-27-2 .