Not according to the federal Supremes

For months, Brown, legislators, and a wide range of stakeholders have been tussling over the program, which originally passed with a simple majority in 2006. In 2012, the Chamber of Commerce tried to allege its carbon pricing mechanism was an illegal tax. (New taxes in California require a two-thirds majority vote.) The Supreme Court recently knocked down that challenge.

A clear example of a 'make  stuff up' judiciary. 

Obamacare went through this test, usage fees and government mandated price fixings are taxes.  The Cal judiciary is potentially vulnerable in the Supreme Court, except they it be Sotomayored.

The bottom line here is our schizoid legislature which just proposed taxing little brown people to make humongous checks for Elon.  But at the same time they are refusing to vote more little brown taxes to complete their graft.