New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 7-5

Liability for withheld taxes.  Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby made liable for such tax.  For purposes of assessment and collection, any amount required to be withheld and paid over to the director, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer or payor.  Any amount of tax actually deducted and withheld under this act shall be held to be a special fund in trust for the director.  No employee or pension or annuity recipient shall have any right of action against an employer or payor of a pension or annuity in respect to any moneys deducted and withheld from the wages or pension or annuity and paid over to the director in compliance or in intended compliance with this act.