Administration of Tax Laws
Known as the Government Claims Act
The act spans §§ 810–998 (301 sections).
Applied in 9 court decisions — leading case Franchise Tax Board of California v. Hyatt et al. (2003)
Most recently applied in Franchise Tax Bd. Of Cal. v. Hyatt (May 2019)
Added by Stats. 1963, Ch. 1681.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.