Virginia Decodedhttps://vacode.org8035058.1-1831No injunctions against assessment or collection of taxes2025TaxationTaxes Administered by the Department of TaxationEnforcement, Collection, Refund, Remedies and Review of State TaxesCorrections of Erroneous Assessments; Refunds
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.