Added by Stats. 1963, Ch. 1681.
As used in this chapter, “tax” includes a tax, assessment, fee or charge.
Chapter 6 - Administration of Tax Laws
California Government Code — §§ 860-860.4
Sections (3)
Added by Stats. 1963, Ch. 1681.
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.
Nothing in this chapter affects any law relating to refund, rebate, exemption, cancellation, amendment or adjustment of taxes.