California, United States of America
The following excerpt is from Williams v. Franchise Tax Board, D050084 (Cal. App. 2/26/2008), D050084 (Cal. App. 2008):
A court has no authority to grant relief to a taxpayer when the tax in question has not been paid. In the broad sense of the term, therefore, the court has no jurisdiction to grant the relief sought. (Milhous v. Franchise Tax. Bd. (2005) 131 Cal.App.4th 1260, 1267.)
2. Civil Code
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.