Indemnification.

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The state shall indemnify the tax administrator and any of his or her agents for any recovery against the administrator in his or her personal capacity arising out of any act or omission occurring within the scope of the administrator's duties; provided that the act or omission is not the result of fraud, willful misconduct, or malice.

History of Section.
P.L. 2003, ch. 376, art. 4, § 3.


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