Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS

§5113. Surviving spouse

A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State.   [PL 1983, c. 571, §19 (RPR).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).