Section 706.082.

Cal. Code of Civil Procedure - CCP § 706.082.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
No review of the taxpayer’s tax liability shall be permitted in any court proceedings under this chapter.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements