View all text of Subchapter III [§ 608 - § 627]
§ 623. Actions relating to tax; legalization of prior taxes
(a) Action to restrain collection of tax or obtain declaratory judgment forbidden
(b) Taxes imposed prior to August 24, 1935, legalized and ratified
(c) Rental and benefit payments, agreements, and programs made prior to August 24, 1935, legalized and ratified
(May 12, 1933, ch. 25, title I, § 21, as added Aug. 24, 1935, ch. 641, § 30, 49 Stat. 770; amended June 22, 1936, ch. 690, §§ 601(c), 901, 49 Stat. 1740, 1747; Pub. L. 95–598, title III, § 304, Nov. 6, 1978, 92 Stat. 2673.)