Sec.1-92-53a. Definition of dependent relative

Latest version.

As used in section 1-79(6), section 1-91(8), and section 1-101mm of the Connecticut General Statutes, “dependent relative” means any relative who:
(1) Is unmarried, under age 21, and living in the household of the reporting individual; or
(2) Is a dependent of the reporting individual within the meaning of section 152 of the Internal Revenue Code of 1986, as amended, 26 USC 152.

(Adopted effective June 24, 2009; Amended May 11, 2023)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');