Code Section Group

Government Code - GOV

TITLE 1. GENERAL [100 - 7914]

  ( Title 1 enacted by Stats. 1943, Ch. 134. )

DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810 - 998.3]

  ( Division 3.6 added by Stats. 1963, Ch. 1681. )

PART 2. LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES [814 - 895.8]

  ( Part 2 added by Stats. 1963, Ch. 1681. )

CHAPTER 6. Administration of Tax Laws [860 - 860.4]
  ( Chapter 6 added by Stats. 1963, Ch. 1681. )

860.
  

As used in this chapter, “tax” includes a tax, assessment, fee or charge.

(Added by Stats. 1963, Ch. 1681.)

860.2.
  

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.)

860.4.
  

Nothing in this chapter affects any law relating to refund, rebate, exemption, cancellation, amendment or adjustment of taxes.

(Added by Stats. 1963, Ch. 1681.)

GOVGovernment Code - GOV