Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Tax on Insurers Law

Chapter 8. Taxpayer's Suits.

Section 13101

13101. Enjoining collection forbidden. 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.

History.—Stats. 1961, p. 1992, operative January 1, 1962, repealed former Section 13101, which defined "taxes," and added the present Section 13101.