N.J.S.A. 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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This is the verbatim text of N.J.S.A. 59:7-2, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.