California Government Code CHAPTER 6 - Administration of Tax Laws

• Section 860.
  As used in this chapter, “tax” includes a tax, assessment, fee or charge.(Added by Stats. 1963, Ch. 1681.)
• 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...
• Section 860.4.
  Nothing in this chapter affects any law relating to refund, rebate, exemption, cancellation, amendment or adjustment of taxes.(Added by Stats. 1963, Ch. 1681.)

Last modified: October 22, 2018