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
Mar. 3, 1911, ch. 231, § 24 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 Based on title 28, U.S.C., 1940 ed., § 41(1) (, par. 1, ; , ; , ; , ).
section 41(1) of title 28This section restates the last sentence of , U.S.C., 1940 ed.
section 41(1) of title 28Other provisions of , 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.