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P1341 A civil litigant does not have an absolute right to application of collateral estoppel (i.e., issue preclusion); under the "pay now, litigate later" rule established by the California Constitution, a taxpayer who has paid an improperly collected tax may sue to recover it, but a court cannot issue an injunction that would have the effect of preventing the state from collecting a tax.CitationCALIFORNIA LOGISTICS v STATE (Tax Relief) 161 CA4 242 [See: CA Const XIII, 32; Vandenberg v Superior Court 21 C4 815, T/AT 10/99]
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