General — California Government Code — Claims And Actions Against Public Entities And Public Employees — Administration Of Tax Laws — Instituting proceeding for assessment or collection of lax Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session 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. Ca. Gov. Code § 860.2