N.J. Stat. § 59:7-1 "Tax" defined
As used in this chapter, "tax" includes a tax, assessment, fee or charge. L.1972, c. 45, s. 59:7-1.
N.J. Stat. tit. 59, ch. 7
N.J. Stat. tit. 59, ch. 7
in effectN.J. Stat. § 59:7-2 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.
N.J. Stat. § 59:7-3 Applicability of chapter
Nothing in this chapter affects any law relating to refund, rebate, exemption, cancellation, amendment or adjustment of taxes. L.1972, c. 45, s. 59:7-3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026