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28 U.S.C. · Judiciary and Judicial Procedure
28 U.S.C. § 1341

Taxes by States

Ch. 85 — District Courts — Powers
Title 28 U.S.C. ● ACTIVE Primary Source Ch. 85
Statutory Text

28 U.S.C. § 1341 — Taxes by States

U.S.C. Title 28 - JUDICIARY AND JUDICIAL PROCEDURE 28 U.S.C. United States Code, 2023 Edition Title 28 - JUDICIARY AND JUDICIAL PROCEDURE PART IV - JURISDICTION AND VENUE CHAPTER 85 - DISTRICT COURTS; JURISDICTION Sec. 1341 - Taxes by States From the U.S. Government Publishing Office, www.gpo.gov

§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.)

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.

Source: uscode.house.gov — public domain Official Source ↗
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Ch. 85 — District Courts — Powers
28 U.S.C. § 133028 U.S.C. § 133128 U.S.C. § 133228 U.S.C. § 133328 U.S.C. § 133428 U.S.C. § 133528 U.S.C. § 133628 U.S.C. § 133728 U.S.C. § 133828 U.S.C. § 133928 U.S.C. § 134028 U.S.C. § 134128 U.S.C. § 134228 U.S.C. § 134328 U.S.C. § 134428 U.S.C. § 134528 U.S.C. § 134628 U.S.C. § 134728 U.S.C. § 134828 U.S.C. § 134928 U.S.C. § 135028 U.S.C. § 135128 U.S.C. § 135228 U.S.C. § 135328 U.S.C. § 135428 U.S.C. § 135528 U.S.C. § 135628 U.S.C. § 135728 U.S.C. § 135828 U.S.C. § 1359
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