§5113. Surviving spouse
A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State.
[PL 1983, c. 571, §19 (RPR).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1983, c. 571, §19 (RPR).