N.J. Admin. Code § 13:14-1.7
For the purpose of governing the use of accrued paid leave, employers shall treat family leave in the same manner as similar leaves of absence have been treated. If an employer has had a past practice or policy of requiring its employees to exhaust all accrued paid leave during a leave of absence, the employer may require employees to do so during a family leave. If an employer has a policy of allowing employees to take unpaid leaves without first exhausting accrued paid leave while on leave, it shall not require employees to exhaust accrued paid leave while on family leave. In situations where an employer does not have an established policy in this regard, the employee shall be entitled to utilize any accrued paid leave as part of the family leave. If such an employee determines not to utilize accrued paid leave, the employer shall not require such employee to utilize any accrued paid leave as part of the leave. Where an employer maintains leaves of absence which provide different policies and/or practices regarding the use of accrued paid leave, the employer shall treat family leave in the same manner as that other leave of absence which most closely resembles family leave.
N.J. Admin. Code § 13:14-1.7
See: 33 New Jersey Register 1495(a), 33 New Jersey Register 3030(a).
In the first sentence, substituted "manner" for "matter" preceding "as similar leaves", and in the third sentence, deleted "family" preceding the third reference to leave.