United States Code

USC most recently checked for updates: Sep 20, 2019

§ 1341.
Taxes by States

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.)
cite as: 28 USC 1341