Well, they do. And i know people who had their accounts stolen from by Komifornia.
I haven't seen anyone challenge the legality of this. The thing is, the entire taxing thing is unconstitutional, but you can't prove that in their courts. So, i don't think anyone can actually take this to court.
And the tax people feel they have the power of gods. I have seen them demand payment/tax filings from corporations that were closed, or split. For years, they failed to update their system. They just keep sending threat letters.
In fact, i think that is their modus operandi, to get money by threat, not by actual claim.
I am glad you went after them for that evil act. Changing your check, and running it again is serious violation. They should have had their bank account closed. That is fraud.
RE: Get Out of California Before You Have To Ask For Permission To Leave