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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 5. Overpayments and Refunds 41100-41114.3›ARTICLE 3. Suit for Refund 41108-41114

§ 41108

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1976, Ch. 443.)

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California Revenue and Taxation Code

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