2016 New Jersey Revised Statutes
Title 59 - Claims Against Public Entities
Section 59:7-2 - Liability Of A Public Entity Or Public Employee Generally
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.
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