Revenue and Taxation Code section 13101

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 assessment or collection under this part of any tax or any amount of tax required to be collected.

Source: Section 13101, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13101. (updated Jan. 1, 1961; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 13101's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13101

Original Source: Section 13101, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13101. (last accessed May 12, 2025).