10-6B-8. Eligibility of head of household for reduction--Requirements.
87 words·~1 min read·
/sd/title-10/chapter-10-6/10-6b-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:
(1)The head of household is a widow or widower;
(2)The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 in the year immediately preceding the death of the deceased spouse;
(3)The head of household has continued to live in the same dwelling;
(4)The head of household has not remarried.