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CALIFORNIA GOVERNMENT CODE SECTION 860-860.4 
860.  As used in this chapter, "tax" includes a tax, assessment, fee
or charge.



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.


860.4.  Nothing in this chapter affects any law relating to refund,
rebate, exemption, cancellation, amendment or adjustment of taxes.

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