Statutes, codes, and regulations
New Jersey Administrative Code
Title 17 - TREASURY - GENERALChapter 1 - GENERAL ADMINISTRATION
Subchapter 17 - COMPLIANCE WITH INTERNAL REVENUE CODE
Section 17:1-17.15 - Defense of Marriage Act

N.J. Admin. Code § 17:1-17.15

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Current through Register Vol. 56, No. 23, December 2, 2024
Section 17:1-17.15 - Defense of Marriage Act

For purposes of interpreting the New Jersey statutes and Administrative Code provisions that apply to the retirement systems, the term "spouse" shall be interpreted in accordance with the Federal Defense of Marriage Act to the extent required by that law and guidance issued by the Internal Revenue Service.

N.J. Admin. Code § 17:1-17.15