Injunction Against Tax Liability Before Payment
In Modern Barber Col. v. Cal. Emp. Stab. Com. (1948) the court upheld a provision in the Unemployment Insurance Act prohibiting injunctive relief to prevent the collection of a contribution under the act from the petitioner.
In doing so, the court observed:
"The due process clause of the federal and California Constitutions does not guarantee the right to judicial review of tax liability before payment.
The power of a state to provide the remedy of suit to recover alleged overpayments as the exclusive means of judicial review of tax proceedings has long been unquestioned." ( Id. at pp. 725-726.)