54:8A-12 - "Related to taxpayer"Ā defined
54:8A-12. "Related to taxpayer"Ā defined
"Related to taxpayer"Ā means related by blood, to the extent of any linealĀ descendant or ancestor of taxpayer, other children or grandchildren of a parentĀ of taxpayer, children of a grandparent of taxpayer, and grandchildren of aĀ grandparent of taxpayer who are receiving institutional care for physical orĀ mental disability and who had been members of taxpayer's household prior toĀ institutionalization;Ā or related by marriage, to the extent of a stepchild,Ā stepparent, stepbrother or stepsister of taxpayer, the parents, brother orĀ sister of the spouse of the taxpayer, or the spouse of a child of taxpayer;Ā orĀ related by household, to the extent of a person having taxpayer's home as hisĀ principal place of abode and being a member of taxpayer's household for theĀ taxable year. Brothers and sisters of the half blood shall be regarded asĀ though of the whole blood.
L.1961, c. 32, p. 131, s. 12, eff. May 29, 1961.Ā Amended by L.1961, c. 129,Ā p. 758, s. 7.
"Related to taxpayer"Ā means related by blood, to the extent of any linealĀ descendant or ancestor of taxpayer, other children or grandchildren of a parentĀ of taxpayer, children of a grandparent of taxpayer, and grandchildren of aĀ grandparent of taxpayer who are receiving institutional care for physical orĀ mental disability and who had been members of taxpayer's household prior toĀ institutionalization;Ā or related by marriage, to the extent of a stepchild,Ā stepparent, stepbrother or stepsister of taxpayer, the parents, brother orĀ sister of the spouse of the taxpayer, or the spouse of a child of taxpayer;Ā orĀ related by household, to the extent of a person having taxpayer's home as hisĀ principal place of abode and being a member of taxpayer's household for theĀ taxable year. Brothers and sisters of the half blood shall be regarded asĀ though of the whole blood.
L.1961, c. 32, p. 131, s. 12, eff. May 29, 1961.Ā Amended by L.1961, c. 129,Ā p. 758, s. 7.