Title 28 — Judiciary and Judicial Procedure
Part IV · Chapter 85 — District Courts; Jurisdiction
§ 1341. Taxes by States
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 1341
(June 25, 1948, ch. 646, 62 Stat. 932.)
Source evidence
Code source credit
(June 25, 1948, ch. 646, 62 Stat. 932.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
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.
Credits
(June 25, 1948, ch. 646, 62 Stat. 932.)