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I-3 - Taxation Act

Section 1029.8.61.10
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1029.8.61.10. (Repealed).
2005, c. 1, s. 257; 2006, c. 13, s. 175.
1029.8.61.10. Where, in a particular calendar year, the responsibility for the care and upbringing of an eligible dependent child is shared equally between more than one person who do not live under the same roof, those persons must agree in determining which one of them is deemed to primarily fulfil that responsibility at the beginning of each month in that calendar year.
Where those persons cannot agree, the Board shall determine which are the months included in the calendar year at the beginning of which each of those persons is deemed to primarily fulfil the responsibility for the care and upbringing of the eligible dependent child.
2005, c. 1, s. 257.
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