Cal. Government Code - GOV § 860. Section 860.
As used in this chapter, “tax” includes a tax, assessment, fee or charge.
CHAPTER 6. Administration of Tax Laws [860. - 860.4.]
Cal. Government Code - GOV 6.
in effectCal. Government Code - GOV § 860.2. Section 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.
Cal. Government Code - GOV § 860.4. Section 860.4.
Nothing in this chapter affects any law relating to refund, rebate, exemption, cancellation, amendment or adjustment of taxes.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026