New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICE PERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICE PERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICE PERSONS
Subchapter 2 - CONDITIONS OF ELIGIBILITY AND QUALIFICATIONS
Section 18:27-2.7 - Branches of the Armed Forces of the United States

Universal Citation: NJ Admin Code 18:27-2.7

Current through Register Vol. 56, No. 6, March 18, 2024

(a) As used in this chapter, "branches of the Armed Forces of the United States" as determined by civilian State and Federal military agencies, such as the New Jersey Department of Military and Veteran's Affairs and the United States Department of Defense, include, but are not limited to:

1. The Air Force;

2. The Army;

3. The Army Transport Command;

4. The Coast Guard;

5. The Marine Corps;

6. The Navy;

7. The Women's Army Corps (as of July 1, 1943); and

8. Regularly established women's auxiliary units of the Coast Guard, Marine Corps, Air Force and Navy, together with nurses, when performing in active service with the above listed military service branches.

(b) Reserve unit personnel, who would qualify for the deduction, when detailed for and in active service in time of war with the branches listed in (a) above are as follows:

1. The Air Force Enlisted Reserve Corps;

2. The Air National Guard of the United States;

3. The Coast Guard Regular Reserve;

4. The Coast Guard Reserve;

5. The Dental Reserve Corps of the Navy;

6. The Enlisted Reserve Corps;

7. The Marine Corps Reserve;

8. The Marine Corps Reserve Force;

9. The Medical Reserve Corps of the Army;

10. The Medical Reserve Corps of the Navy;

11. The National Naval Volunteers;

12. The National Guard of the United States;

13. The Naval Auxiliary Reserve;

14. The Naval Militia;

15. The Naval Reserve;

16. The Naval Reserve Force;

17. The Officers' Reserve Corps of the Air Force;

18. The Officers' Reserve Corps of the Army;

19. The Officers' Reserve Corps of the Navy;

20. The Organized Reserve;

21. The Public Health Service;

22. The Regular Army Reserves;

23. The Reserve Corps of the Public Health Service;

24. The Reserve Officers Training Corps;

25. The Students Army Training Corps;

26. The United States Maritime Services (Merchant Marines) during World War II;

27. The United States Army Transport Service Transportation Corps during World War II; and

28. The United States Naval Transportation Service during World War II.

(c) Subsections (a) and (b) above are not a complete list of units deemed a "branch of the Armed Forces of the United States." Personnel assigned to certain units, though not branches of the Armed Forces, may qualify, provided the unit was detailed for active duty with the Armed Forces of the United States. Assessors and collectors should examine the service record portion of the discharge to ascertain whether the claimant served in such a unit.

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