{"data":{"id":"us-nj/n.j.-stat.-54-47c-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:47C-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.1959, c. 18, p. 88, 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":"5cbd200517e3f3a85231d92ef15b1ef5b2f6e588b35da2cae3dd6998736fe37d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-47c-4","next":"us-nj/n.j.-stat.-54-47c-6"},"notice":"GroundRules: Original legal text. Not legal advice."}