2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:8A-11 - "Dependent" defined

Universal Citation: NJ Rev Stat § 54:8A-11 (2017)

54:8A-11. "Dependent" defined

"Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpayer, in fact or constructively. No person may be claimed as a dependent by any taxpayer if such person has filed a joint return with his or her spouse.

L.1961, c. 32, p. 131, s. 11, eff. May 29, 1961. Amended by L.1961, c. 129, p. 757, s. 6.

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