28 U.S.C. § 1341 - Taxes by States

• Cite as: 28 U.S.C. § 1341

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.

Cite as 28 U.S.C. § 1341

Source: June 25, 1948, ch. 646, 62 Stat. 932.

Notes from the Office of Law Revision Counsel

current through 5/22/2023

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).