First Aid Services of San Diego, Inc. v. California Employment Development Dept.

Employer sought writ of mandate to challenge Unemployment Insurance Appeals Board determination that an applicant was its employee,  effectively sought to prevent the collection of a tax and was thus barred by the state Constitution’s "pay first, litigate later" rule. Employer may obtain judicial review of board’s determination only by paying assessed unemployment insurance contributions, claiming a refund, and filing an action for refund in the superior court if the claim is denied.