§235-100.5 - Abatement of income taxes of members of armed forces on death.

[§235-100.5]  Abatement of income taxes ofmembers of armed forces on death.  Section 692 (with respect to incometaxes of members of armed forces on death) of the Internal Revenue Code shallbe operative for the purposes of this chapter and the department shall have theauthority to abate income taxes as provided in section 692.

For the purposes of this section "memberof the Armed Forces of the United States" shall have the same meaning asprovided by section 7701(a)(15) of the Internal Revenue Code. [L 1991, c 208,§3]