N.J. Admin. Code § 18:7-17.1
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Nonresident corporate partner" means a partner that is not an individual, estate, or trust subject to taxation pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. Nonresident corporate partners include:
1. Entities that are classified as partnerships for Federal income tax purposes;
2. Entities that are classified as corporations for Federal income tax purposes that:
i. Are not corporations exempt from tax pursuant to N.J.S.A. 54:10A-3; or
ii. Do not maintain a regular place of business, as defined in N.J.A.C. 18:7-7.2, in New Jersey.
"Nonresident noncorporate partner" means an individual, an estate, or a trust subject to taxation pursuant to the New Jersey Gross Income Tax Act, 54A:1-1 et seq., that is not a resident taxpayer or a resident estate or trust under that Act.
"Partner" means an owner of an interest in the partnership, in whatever manner that owner and ownership interest are designated.
N.J. Admin. Code § 18:7-17.1