Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 3. Suit for Refund

Section 8146

8146. Injunction 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 determined by the board.

History—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "state" for "State" after "in any court against this" and "against any officer of the", and deleted "license" after "under this part of any".

Purchaser may not question tax.—The purchaser of motor vehicle fuel may not question the constitutionality of the tax. Williams v. Riley, (1929) 280 U.S. 78.