California · Through 2026-09-13

GOV § 860.2

Where this section sits in the code

Government Code - GOV
TITLE 1. GENERAL [100. - 7931.000.]
DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810. - 998.3.]
PART 2. LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES [814. - 895.8.]
CHAPTER 6. Administration of Tax Laws [860. - 860.4.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON