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I-3 - Taxation Act

Section 1029.8.61.12.3
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1029.8.61.12.3. For the purposes of sections 1029.8.61.12.1 and 1029.8.61.12.2, two married persons are considered not to be living together at any time if, at that time, they have been living separate and apart, because of a breakdown of their marriage, for a period of at least 90 days that includes that time.
2006, c. 13, s. 179.
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