What is the test for having standing in a motion to obtain injunctive relief to prevent the collection of a personal injury tax?

In light of the foregoing, our independent review compels us to conclude that the trial court hit the nail on the head with its ruling that "Plaintiff lacks standing to sue. This court may not grant injunctive relief to prevent tax collection." "A lack of standing is a jurisdictional defect to an action that mandates dismissal." ( Cummings v. Stanley (2009) 177 Cal.App.4th 493, 501, 99 Cal.Rptr.3d 284.) Because the trial court correctly reached this *499 conclusion, and there being no suggestion that plaintiff could amend around it, the dismissal of plaintiff's complaint was proper.¹⁴