California Law (Last Updated: March 4, 2014) |
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.
Latest version.
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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.)