43-1002. Married person; application of definition
The following rules shall apply to the definition of " married person" in section 43-1001:
1. An individual who is legally separated from his or her spouse under a decree of dissolution of marriage or of separate maintenance shall not be considered as married.
2. A taxpayer shall be considered as married at the close of the taxable year if his or her spouse died during the taxable year and the taxpayer would have been considered married at the date of the death of such spouse.
Section: Previous 43-946 43-947 43-951 43-952 43-953 43-961 43-1001 43-1002 43-1011 43-1012 43-1021 43-1022 43-1023 43-1025 43-1027 NextLast modified: October 13, 2016