State Codes and Statutes
Statutes > New-jersey > Title-59 > Section-59-7 > 59-7-259:7-2. Liability of a public entity or public employee generally
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.
L.1972, c. 45, s. 59:7-2.