{"data":{"id":"us-nj/n.j.-stat.-59-7-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 59:7-2","heading":"Liability of a public entity or public employee generally","body":"Neither a public entity nor a public employee is liable for an injury caused  by:\na.  Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.\nb.  An act or omission in the interpretation or application of any law relating to a tax.\nL.1972, c. 45, s. 59:7-2.","path":["TITLE 59 CLAIMS AGAINST PUBLIC ENTITIES"],"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":"19996d200e39b51b9da97360e7871cb75e7829aab7a318396c93060fb76d10d1","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-59-7-1","next":"us-nj/n.j.-stat.-59-7-3"},"notice":"GroundRules: Original legal text. Not legal advice."}