N.J. Admin. Code § 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
N.J.S.A. 37:1-29.
2. "Civil union couple" means two persons who
have established a civil union pursuant to
N.J.S.A. 37:1-29.
3. "Civil union partner" means a person who
has established a civil union pursuant to
N.J.S.A. 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.
Notes
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