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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 45701


45701. 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 office of the state to prevent or enjoin the collection of any fee sought to be collected.