{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41108","citation":"Rev. & Tax. Code, § 41108","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5"},{"name":"ARTICLE 3. Suit for Refund [41108. - 41114.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5/article-3"}],"history":"Added by Stats. 1976, Ch. 443.","effective":null,"html":"<p>No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected.</p>","text":"No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the 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/suit-for-refund-41108","source":"California Legislative Information bulk export (pubinfo)"}