N.J. Admin. Code § 12:55-3.2
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Act" means P.L. 2019, c. 38.
"Affected employer" means an "employer," as that term is defined at N.J.S.A. 43:21-19(h), provided that the employer employs 20 or more employees, whether employed in New Jersey or not, for each working day during each of 20 or more calendar workweeks in the then-current or immediately preceding calendar year.
"Cure period" means the 90-day period immediately following receipt by the employer of the notice under N.J.A.C. 12:55-3.7(b)indicating a finding of a first violation.
"Employee" means an individual who is in "employment," as that term is defined at N.J.S.A. 43:21-19(i). N.J.S.A. 43:21-19(i)(2) indicates that "employment" shall include an individual's entire service performed within, or both within and without, New Jersey if:
1. The service is localized in New Jersey; or
2. The service is not localized in any state but some of the service is performed in New Jersey and:
(i) The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in New Jersey; or
(ii) The base of operations or place from which such service is directed and controlled is not in any state in which some part of the service is performed, but the individual's residence is in New Jersey. N.J.S.A. 43:21-19(i)(5) defines the phrase "localized in New Jersey."
"Pre-tax transportation fringe benefit" means a pre-tax election transportation fringe benefit that provides commuter highway vehicle and transit benefits, consistent with the provisions and limits of 26 U.S.C. § 132(f)(1) at the maximum benefit levels allowable under Federal law, to be deducted for those programs from an employee's gross income pursuant to 26 U.S.C. § 132(f)(2).
N.J. Admin. Code § 12:55-3.2