59:7-2 - Liability of a public entity or public employee generally - New Jersey Statutes

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.