Section 860.2.

  1. Law
  2. California Code
  3. Code - GOV
  4. GENERAL
  5. 3.6 - CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES
  6. 2 - LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES
  7. 6 - Administration of Tax Laws
  8. Section 860.2.

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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.)


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