{"data":{"id":"us-nj/n.j.-stat.-54-47a-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:47A-5","heading":"Liability of state and municipalities","body":"No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act.\nL.1957, c. 47, p. 85, s. 5.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"30b1b2af5d31adcebf7d0a47d70ca3de5d8f16b43cc592795610e0c292073aa5","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-47a-4","next":"us-nj/n.j.-stat.-54-47a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}