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28 U.S.C. § 1341 — Taxes by States

Federal law — U.S. Code and appendices · legal_authorities

28 U.S.C. § 1341 — Taxes by States

Page 373 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 1344 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of this title. § 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., § 41(1) (Mar. 3, 1911, ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1, 48 Stat. 775; Aug. 21, 1937, ch. 726, § 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 ‘‘im- posed by or pursuant to the laws of any State’’ for the same reason. § 1342. Rate orders of State agencies The district courts shall not enjoin, suspend or restrain the operation of, or compliance with, any order affecting rates chargeable by a public utility and made by a State administrative agency or a rate-making body of a State polit- ical subdivision, where: (1) Jurisdictio

Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 1341

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Page 373 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 1344 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of this title. § 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., § 41(1) (Mar. 3, 1911, ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1, 48 Stat. 775; Aug. 21, 1937, ch. 726, § 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 ‘‘im- posed by or pursuant to the laws of any State’’ for the same reason. § 1342. Rate orders of State agencies The district courts shall not enjoin, suspend or restrain the operation of, or compliance with, any order affecting rates chargeable by a public utility and made by a State administrative agency or a rate-making body of a State polit- ical subdivision, where: (1) Jurisdiction is based solely on diversity of citizenship or repugnance of the order to the Federal Constitution; and, (2) The order does not interfere with inter- state commerce; and, (3) The order has been made after reasonable notice and hearing; and, (4) 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., § 41(1) (Mar. 3, 1911, ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1, 48 Stat. 775; Aug. 21, 1937, ch. 726, § 1, 50 Stat. 738; Apr. 20, 1940, ch. 117, 54 Stat. 143). This section rearranges and restates the fourth sen- tence 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, 1341, 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. Word ‘‘operation’’ was substituted for ‘‘enforcement, operation or execution’’ for the same reason. § 1343. Civil rights and elective franchise (a) The district courts shall have original ju- risdiction of any civil action authorized by law to be commenced by any person: (1) To recover damages for injury to his per- son or property, or because of the deprivation of any right or privilege of a citizen of the United States, by any act done in furtherance of any conspiracy mentioned in section 1985 of Title 42; (2) To recover damages from any person who fails to prevent or to aid in preventing any wrongs mentioned in section 1985 of Title 42 which he had knowledge were about to occur and power to prevent; (3) To redress the deprivation, under color of any State law, statute, ordinance, regulation, custom or usage, of any right, privilege or im- munity secured by the Constitution of the United States or by any Act of Congress pro- viding for equal rights of citizens or of all per- sons within the jurisdiction of the United States; (4) To recover damages or to secure equi- table or other relief under any Act of Congress providing for the protection of civil rights, in- cluding the right to vote. (b) For purposes of this section— (1) the District of Columbia shall be consid- ered to be a State; and (2) any Act of Congress applicable exclu- sively to the District of Columbia shall be con- sidered to be a statute of the District of Co- lumbia. (June 25, 1948, ch. 646, 62 Stat. 932; Sept. 3, 1954, ch. 1263, § 42, 68 Stat. 1241; Pub. L. 85–315, part III, § 121, Sept. 9, 1957, 71 Stat. 637; Pub. L. 96–170, § 2, Dec. 29, 1979, 93 Stat. 1284.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 41(12), (13), and (14) (Mar. 3, 1911, ch. 231, § 24, pars. 12, 13, 14, 36 Stat. 1092). Words ‘‘civil action’’ were substituted for ‘‘suits,’’ ‘‘suits at law or in equity’’ in view of Rule 2 of the Fed- eral Rules of Civil Procedure. Numerous changes were made in arrangement and phraseology. Editorial Notes AMENDMENTS 1979—Pub. L. 96–170 designated existing provisions as subsec. (a) and added subsec. (b). 1957—Pub. L. 85–315 inserted ‘‘and elective franchise’’ in section catchline and added par. (4). 1954—Act Sept. 3, 1954, substituted ‘‘section 1985 of Title 42’’ for ‘‘section 47 of Title 8’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1979 AMENDMENT Pub. L. 96–170, § 3, Dec. 29, 1979, 93 Stat. 1284, provided that: ‘‘The amendments made by this Act [amending this section and section 1983 of Title 42, The Public Health and Welfare] shall apply with respect to any deprivation of rights, privileges, or immunities secured by the Constitution and laws occurring after the date of the enactment of this Act [Dec. 29, 1979].’’ § 1344. Election disputes The district courts shall have original juris- diction of any civil action to recover possession of any office, except that of elector of President or Vice President, United States Senator, Rep- resentative in or delegate to Congress, or mem- ber of a state legislature, authorized by law to

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Federal law — U.S. Code and appendices · legal_authorities

28 U.S.C. § 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.

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