(a) In an action for divorce, dissolution, or to declare a marriage void, the court may not unconditionally grant to a noncustodial parent the right to claim a child as a dependent under federal income tax laws. The court may grant a noncustodial parent the right to claim a child as a dependent under federal tax laws for a tax year if the noncustodial parent satisfies the requirements of federal law and was not in arrears at the end of the tax year in an amount more than four times the monthly obligation under
(1) a support order applicable to the child in cases where a payment schedule has not been established for payment of continuing support and accumulated arrears under the support order; or
(2) a payment schedule if a payment schedule has been established for payment of continuing support and accumulated arrears under a support order applicable to the child.
(b) In this section, "noncustodial parent" means the parent who has actual physical custody of the child for less time than the other parent.
Section: Previous 25.24.080 25.24.090 25.24.100 25.24.110 25.24.120 25.24.130 25.24.140 25.24.150 25.24.152 25.24.155 25.24.160 25.24.165 25.24.170 25.24.180 NextLast modified: November 15, 2016