California's Board of Equalization has begin the process of figuring out how to enforce the new state "Amazon" tax.

The "Amazon" tax is the budget-relted mandate requiring online California retailers to fork out sales tax on purchases made by state residents.

As state officials prepare to implement the new tax law, opponents are gathering their resources in an attempt to overturn the tax law.

Paperwork has already been filed by those who want to torpedo ABX1 (the "Amazon" tax law). Their objective is to ask voters in the next statewide election to overturn the tax mandate.

If the ballot initiative is successful, the rug would be pulled out of the effort to generate more state revenue from online retailers.