43-1043. Personal exemptions
There shall be allowed as an exemption, in the case of:
1. A single individual, a personal exemption of two thousand one hundred dollars.
2. A head of a household or a married individual, a personal exemption of four
thousand two hundred dollars under this paragraph. A husband and wife shall receive but
one personal exemption of four thousand two hundred dollars. If the husband and wife
make separate returns, the personal exemption may be taken by either or divided between
them.
3. A married couple who claim at least one dependent, an exemption of six thousand
three hundred dollars. If the husband and wife make separate returns, the personal
exemption may be taken by either or divided between them. An exemption under this
paragraph is in lieu of the exemption under paragraph 2.
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