Art. XIII, § 32
No court orders stopping tax collection
Limit
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
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.
History: Sec. 32 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
No court process may issue against the State or its officers to prevent or enjoin collecting a tax. After paying a tax claimed to be illegal, a taxpayer may sue to recover it with interest as the Legislature provides.