1029.8.109.3. If an adult, other than an excluded adult, and, if applicable, the adult’s spouse is, for a particular month that is in a taxation year and is included in the period beginning on 1 January 2010 and ending on 30 June 2011, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), the aggregate of the following amounts is deemed for the particular month to be an overpayment of the adult’s tax payable under this Part for that year:(a) $14.92, if the financial assistance is paid for an independent adult or for a family composed of only one adult;
(b) $29.83, if the financial assistance is paid for a family composed of two adults; and
(c) $10.16, if the adult referred to in paragraph a, other than the spouse of an ineligible student, does not reside in the same dwelling unit as another independent adult or another family.