§ 860.2. — 860.2. (Added by Stats. 1963, Ch. 1681.)

California § 860.2.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Div.: 3.6.
• Title 1.: DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES
• Part 2.: PART 2. LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES
• Ch. 6.: CHAPTER 6. Administration of Tax Laws

Text

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.