California Government Code

§ 860.2

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

GOV § 860.2Div. 3.6 · Title 1 · Part 2 · Ch. 6

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.

Legislative history

Added by Stats. 1963, Ch. 1681.