Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Energy Resources Surcharge Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 3. Suit for Refund
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.