I am a L1 holder and have been residing and filing taxes in NJ over 4 years. My son is a student of Rutgers University and is now in the second year. I applied for in-state tuition fees this Fall (Oct 2020). I am told that the in-state tuition fees only apply for H1B visa holders. Please can you confirm L1 & L2 (my son) qualifies for in-state tuition fees as mentioned in your post? Thanks for your response.
In general, the visa status does not matter. Most of the states consider H1B, L1 and even other visa types. But again, this varies by state. You should check with the University and seek their guidance.