N.J. Admin. Code § 18:35-1.6

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:35-1.6 - Civil unions

(a) For the purposes of this chapter:

1. "Civil union" means the legally recognized union of two eligible individuals of the same sex established pursuant to 37:1-29.

2. "Civil union couple" means two persons who have established a civil union pursuant to 37:1-29.

3. "Civil union partner" means a person who has established a civil union pursuant to 37:1-29.

(b) All State gross income tax benefits, protections, and responsibilities of spouses as set forth in this chapter, shall apply in like manner to civil union partners. Where reference to Federal income tax laws or procedures are required to make a State income tax determination, civil union partners shall be treated in all respects as spouses for that determination.

N.J. Admin. Code § 18:35-1.6

Amended by 48 N.J.R. 295(a), effective 2/16/2016