New Jersey § 54:8A-13 Dependent;  claim by person contributing more than ten per cent of support

New Jersey Statutes

§ 54:8A-13 — Dependent; claim by person contributing more than ten per cent of support

New Jersey § 54:8A-13

Title 54TAXATION

This text of New Jersey § 54:8A-13 (Dependent; claim by person contributing more than ten per cent of support) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:8A-13 (2026).

Text

An individual receiving over half of his support for the eligibility year from persons who would be entitled to claim him as a dependent except that no one of them contributed over half of such support, may be claimed as a dependent by any one of such persons who contributed over 10% of such support, provided that all other such persons execute written declaration, to be filed with the return of the person making the claim, not to claim the same dependent for the eligibility year of each of them. L.1961, c. 32, p. 131, s. 13, eff. May 29, 1961.

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An individual receiving over half of his support for the eligibility year from persons who would be entitled to claim him as a dependent except that no one of them contributed over half of such support, may be claimed as a dependent by any one of such persons who contributed over 10% of such support, provided that all other such persons execute written declaration, to be filed with the return of the person making the claim, not to claim the same dependent for the eligibility year of each of them. L.1961, c. 32, p. 131, s. 13, eff. May 29, 1961.