Section 860.

860. As used in this chapter, “tax” includes a tax, assessment, fee or charge. (Added by Stats. 1963, Ch. 1681.)

Section 860.2.

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 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. (Added by Stats. 1963, […]

Section 860.4.

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.)