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New Jersey Statutes, Title: 59, CLAIMS AGAINST PUBLIC ENTITIES

    Chapter 7: "Tax" defined

      Section: 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.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 59:7-2 (if available):



Court decisions that cite this statute: CLICK HERE.