Government Code section 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.

Source: Section 860.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=860.­2.­ (updated Jan. 1, 1963; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 860.2's source at ca​.gov