Cal. Const., art. XIII, § 32 · Article XIII. TAXATION

Cal. Const., art. XIII, § 32

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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 and commentary — not constitutional text

History

Sec. 32 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS&sectionNum=SEC.%2032.&article=XIII
Text hash: sha256 f7e617ed80dcb6bbf5e146bbd508aae0403f0e00aac4ab5485e48a7bec008859
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Cal. Const., art. XIII, § 32. Each shows the citation as that text prints it.

Unemployment Insurance Code

Unemp. Ins. Code, § 1241Printed as Section 32 of Article XIII of the California Constitution

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.