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 or any amount of tax required to be collected.
Cal. Rev. & Tax. Code § 6931
Suit for Refund
Applied in 11 court decisions — leading case 25 Cal. 4th 809 - Howard Jarvis Taxpayers Ass'n v. City of La Habra (2001)
Most recently applied in 221 Md. App. 274 - Comptroller of the Treasury v. Zorzit (January 2015)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.