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Business Taxes Law Guide—Revision 2024

Timber Yield Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 18.5. Timber Yield Tax

Chapter 7. Overpayments and Refunds

Article 2. Suit for Refund

Section 38611


38611. 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 collection under this part of any tax or any amount of tax required to be collected.