To be eligible for the deduction, a claimant must submit proof that he or she is a citizen and resident of this State. United States citizenship is not required.
N.J. Admin. Code § 18:14-2.4
See: 40 N.J.R. 6947(a), 41 N.J.R. 2710(a).
Rewrote the section. Former N.J.A.C. 18:14-2.4, Proof of totally and permanently disabled, recodified to N.J.A.C. 18:14-2.3.