TITLE 1. GENERAL 100-7931.000›DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES 810-998.3›PART 2. LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES 814-895.8›CHAPTER 6. Administration of Tax Laws 860-860.4

§ 860.2

California Government Code · 2026-09 edition · updated 2026-10-03 · California

Neither a public entity nor a public employee is liable for an injury caused by:

(a) Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.

(b) An act or omission in the interpretation or application of any law relating to a tax.

(Added by Stats. 1963, Ch. 1681.)

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California Government Code

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