§ 1341. — Taxes by States.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC1341]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART IV--JURISDICTION AND VENUE
CHAPTER 85--DISTRICT COURTS; JURISDICTION
Sec. 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., Sec. 41(1) (Mar. 3, 1911, ch.
231, Sec. 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, Sec. 1, 48
Stat. 775; Aug. 21, 1937, ch. 726, Sec. 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.
Section Referred to in Other Sections
This section is referred to in title 49 sections 11501, 14502,
31706.
