Liability of a public entity or public employee generally

N.J. Stat. § 59:7-2
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026

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