28-U.S.C.-1341
§1341 – Taxes By States
Pathway
Title 28 > Part IV > Chapter 85 > Section 1341
Details
- Reference: Section 1341
- Legend: §1341 – Taxes By States
- USCode Year: 2013
Provision Content
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.
U.S. Encyclopedia of Law Coverage
28-U.S.C.-1331 in the Legal Encyclopedia: Judiciary
In this entry about 28-U.S.C.-1331, find legal reference material, bibliographies and premiere content related to judiciary in the American Encyclopedia of Law, presenting a comprehensive view of the United States judiciary-specific issues, written by authorities in the field.
28-U.S.C.-1296 in the Legal Encyclopedia: Jurisdiction
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28-U.S.C.-1339 in the Legal Encyclopedia: District Courts
In this entry about 28-U.S.C.-1339, find legal reference material, bibliographies and premiere content related to district courts in the American Encyclopedia of Law, presenting a comprehensive view of the United States district courts-specific issues, written by authorities in the field.
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