S.D. Codified Laws § 10-55A-3 (2026)
No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter.
Source: SL 1982, ch 99 , § 3; SL 1985, ch 15 , § 28; SL 1986, ch 111 , § 37.