Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 5. Overpayments and Refunds [41100 - 41114.3]
( Chapter 5 added by Stats. 1976, Ch. 443. ) ARTICLE 3. Suit for Refund [41108 - 41114]
( Article 3 added by Stats. 1976, Ch. 443. ) 41108.
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.)