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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
Section 46521
46521. Immunity from suits to prevent collection. 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 office of the state to prevent or enjoin the collection of any fee sought to be collected.