California Legal Codes and Statutes

§ 860.2

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.

Cite this section

Cal. Gov. Code § 860.2 (2026)
https://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-860.2

Other sections in Chapter 6 - Administration of Tax Laws

§ 860§ 860.2§ 860.4

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.