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I-3 - Taxation Act

Section 1029.8.61.77
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1029.8.61.77. (Repealed).
2009, c. 15, s. 326; 2021, c. 14, s. 153.
1029.8.61.77. For the purposes of the definition of “eligible relative” in the first paragraph of section 1029.8.61.76, a person who, immediately before death, was the spouse of an individual is deemed to be a spouse of the individual.
2009, c. 15, s. 326.
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