How have the courts interpreted the provisions of the California Franchise Tax Act and the California Tax Code in the context of the collection and seizure of a taxpayer's property?

It is important to note at the outset that insofar as they relate to the state's seizure of a taxpayer's property, these constitutional and statutory restrictions are not in turn interdicted by federal constitutional mandates of due process. Having thus passed constitutional muster, they clearly and plainly provide that the court shall have no authority to prevent through legal process the collection of any tax by the state. (See Aronoff v. Franchise Tax Board (1963) 60 Cal.2d 177, 179, 32 Cal.Rptr. 1, 383 P.2d 409.)