California Code of Civil Procedure

§ 526a

CCP § 526a Effective Jan 1, 2019Title 7 · Part 2 · Ch. 3

Statute text

(a)An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant local agency, including, but not limited to, the following:

(1)An income tax.

(2)A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.

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Legislative history

Amended by Stats. 2018, Ch. 319, Sec. 1. (AB 2376) Effective January 1, 2019.