51.52.113 - Collection of tax or penalty may not be enjoined.

Collection of tax or penalty may not be enjoined.

No restraining order or injunction may be granted or issued by any court to restrain or enjoin the collection of any tax or penalty or any part thereof, except upon the ground that the assessment thereof was in violation of the Constitution of the United States or that of the state.

[1986 c 9 § 20.]