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2011 California Code
Government Code
TITLE 1. GENERAL [100 - 7914]
CHAPTER 6. Administration of Tax Laws
Section 860.2


CA Govt Code § 860.2 (through 2012 Leg Sess) What's This?

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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