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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes |
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ARTICLE 2. Corrections of Erroneous Assessments; Refunds |
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SECTION 58.1-1831. No injunctions against assessment or collection of taxes |
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No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law. Code 1950, § 58-1158; 1984, c. 675. |