New Jersey Statutes 34:8-69. Relationship between leasing company, client company
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3. The employee leasing company and the client company shall not be owned or controlled by the same interests or be a part of a “controlled group of corporations” as that term is defined in section 1563 of the federal Internal Revenue Code of 1986, 26 U.S.C. § 1563
L.2001,c.260,s.3.