State employees eligible to participate in the State Health Benefits Program, except those part-time employees participating due to the provisions of P.L. 2003, c. 172 ( 52:14-17.3 3a), are eligible to participate in the New Jersey State Employees Commuter Tax Savings Program, which shall be referred to as the Commuter TaxSave Program, set forth in this subchapter. The Division has been charged by the Treasurer with responsibility for administering the Commuter TaxSave Program. In each month, an employee, but not the employee's spouse or domestic partner, may participate in one or both of the plan options available: mass transit expenses and commuter parking expenses.
N.J. Admin. Code § 17:1-14.1