{"code":"GOV","codeName":"Government Code","section":"860","citation":"Gov. Code, § 860","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810. - 998.3.]","url":"https://blackletter.si/government-code/title-1/division-3.6"},{"name":"PART 2. LIABILITY OF PUBLIC ENTITIES AND PUBLIC EMPLOYEES [814. - 895.8.]","url":"https://blackletter.si/government-code/title-1/division-3.6/part-2"},{"name":"CHAPTER 6. Administration of Tax Laws [860. - 860.4.]","url":"https://blackletter.si/government-code/title-1/division-3.6/part-2/chapter-6"}],"history":"Added by Stats. 1963, Ch. 1681.","effective":null,"html":"<p>As used in this chapter, “tax” includes a tax, assessment, fee or charge.</p>","text":"As used in this chapter, “tax” includes a tax, assessment, fee or charge.","otherVersions":[],"url":"https://blackletter.si/government-code/administration-of-tax-laws-860","source":"California Legislative Information bulk export (pubinfo)"}