Section 860.2.
Cal. Government Code - GOV § 860.2.
in effectNeither 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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026