California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 32
No legal or equitable process shall issue in any proceeding in any court against this State or any officer thereof to prevent or enjoin the collection of any tax. After payment of a tax claimed to be illegal, an action may be maintained to recover the tax paid, with interest, in such manner as may be provided by the Legislature.
Notes
Prohibits courts from issuing legal or equitable process against the State or its officers to prevent or enjoin tax collection. Allows a taxpayer, after paying an allegedly illegal tax, to sue for recovery with interest in the manner the Legislature provides.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 32 | https://laws.lexinter.net/constitution/california/article-xiii/section-32