Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]

  ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. )
  

CHAPTER 5. Overpayments and Refunds [43451 - 43491]

  ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. )
  

ARTICLE 2. Suit for Refund [43471 - 43478]
  ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

  
43471.  

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 tax sought to be collected.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)