{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13101","citation":"Rev. & Tax. Code, § 13101","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-8"}],"history":"Repealed and added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the assessment or collection under this part of any tax or any amount of tax required to be collected.</p>","text":"No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the assessment or collection under this part of any tax or any amount of tax required to be collected.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayers-suits-13101","source":"California Legislative Information bulk export (pubinfo)"}