California CodesGovernment CodeTitle 1 - GENERALDivision 3.6 - CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEESPart 2 - LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEESChapter 6 - Administration of Tax Laws§ 860§ 860Added by Stats. 1963, Ch. 1681.As used in this chapter, “tax” includes a tax, assessment, fee or charge.Cite this sectionCal. Gov. Code § 860 (2026)Copyhttps://ca.codecond.com/codes/gov/title-1-general/division-3-6-claims-and-actions-against-public-entities-and-public-employees/part-2-liability-of-public-entities-and-public-employees/chapter-6-administration-of-tax-laws/section-860CopyOther sections in Chapter 6 - Administration of Tax Laws§ 860§ 860.2§ 860.4§ 860.2 →