59-1-704 - Restraint of collection restricted.
59-1-704. Restraint of collection restricted.
(1) Except as otherwise provided in Parts 5, 6, and 7 of Chapter 1 and Chapters 2, 6, 7,10, and 12 and the rules promulgated thereunder, no suit for the purpose of restraining theassessment or collection of any tax, penalty, or interest imposed under Chapter 1, 2, 6, 7, 10, or12 may be maintained in any court by any person, whether or not such person is the personagainst whom such tax was assessed.
(2) No suit may be maintained in any court for the purpose of restraining the assessmentor collection of the amount of the state tax liability of a transferee or of a fiduciary of property ofa taxpayer.
Amended by Chapter 9, 2001 General Session