28 U.S.C. § 1341 : US Code - Section 1341: Taxes by States

Search 28 U.S.C. § 1341 : US Code - Section 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.