Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Energy Resources Surcharge Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 3. Suit for Refund

Section 40125

40125. Enjoining collection forbidden. 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 surcharge, or any amount of surcharge required to be collected.