Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

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

PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]

  ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. )
  

CHAPTER 7. Overpayments and Refunds [8101 - 8191]

  ( Chapter 7 added by Stats. 1941, Ch. 37. )
  

ARTICLE 3. Suit for Refund [8146 - 8152]
  ( Article 3 added by Stats. 1941, Ch. 37. )

  
8146.  

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.

(Amended by Stats. 2000, Ch. 1053, Sec. 36. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)