{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8146","citation":"Rev. & Tax. Code, § 8146","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 3. Suit for Refund [8146. - 8152.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-3"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 36.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","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 collection under this part of any tax determined by the board.</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 collection under this part of any tax determined by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-8146","source":"California Legislative Information bulk export (pubinfo)"}