59:7-2.Ā  Liability of a public entity or public employee generally
Neither a public entity nor a public employee is liable for an injury causedĀ  by:

a.Ā  Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.

b.Ā  An act or omission in the interpretation or application of any law relating to a tax.

L.1972, c. 45, s. 59:7-2.
Ā