GroundRules
7-2-5.7: Exemption; income of individuals one hundred years of age or older.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 2 Income Tax General Provisions
The income of an individual who is a natural person, who is one hundred years of age or older and who is not a dependent of another individual is exempt from state income tax.
Collected 2026-09-03T15:02:19Z. Source file · JSON