N.J. Admin. Code § 18:27-2.3

Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:27-2.3 - Remarriage; new civil union or domestic partnership
(a) A Veterans' widow/widower loses the deduction on remarriage. An annulment restores the deduction, but divorce of the second spouse does not.
(b) A Veterans' civil union partner or domestic partner loses the deduction on entering into a new civil union or registered domestic partnership. An annulment of the new civil union or domestic partnership restores the deduction, but termination of the new civil union or domestic partnership does not.

N.J. Admin. Code § 18:27-2.3

Amended by 46 N.J.R. 2281(c), effective 11/17/2014