Chapter 6. Administration Of Tax Laws of California Government Code >> Division 3.6. >> Title 1. >> Part 2. >> Chapter 6.

As used in this chapter, "tax" includes a tax, assessment, fee or charge.

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.

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