54:8A-11 - "Dependent" defined - New Jersey Statutes

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.