BlackletterCalifornia law

Revenue and Taxation Code § 45701

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 45701Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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 office of the state to prevent or enjoin the collection of any fee sought to be collected.