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2018 California Code
Government Code - GOV
TITLE 1 - GENERAL
DIVISION 3.6 - CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES
PART 2 - LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES
CHAPTER 6 - Administration of Tax Laws
Section 860.2.
Universal Citation: CA Govt Code § 860.2 (2018)
860.2.
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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