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I-3 - Taxation Act

Section 1029.8.61.62
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1029.8.61.62. (Repealed).
2005, c. 38, s. 285; 2021, c. 14, s. 153.
1029.8.61.62. For the purposes of the definition of “eligible relative” in section 1029.8.61.61, a person who, immediately before death, was the spouse of an individual is deemed to be a spouse of the individual.
2005, c. 38, s. 285.
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