§ 1341. Taxes by States

194 words·~1 min read·/usc/title-28/section-1341

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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.

(June 25, 1948, ch. 646, 62 Stat. 932.)

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 sections 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.

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U.S. Code

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Public Law 97–257
Making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes

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U.S. Code

Number and composition of circuits
§ 41

10 references not yet in our index

June 25, 1948, ch. 646
62 Stat. 932
Mar. 3, 1911, ch. 231, § 24
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

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cites case law

§ 1341

Taxes by States

U.S.C.×7

Stat.×1

U.S.C.§ 41

ActJune 25, 1948, ch. 646

Stat.62 Stat. 932

ActMar. 3, 1911, ch. 231, § 24

Stat.36 Stat. 1091

ActMay 14, 1934, ch. 283, § 1

Cites 11 · showing 6Cited by 8 across 2 sources