LIABILITY DATE OF "EIGHTEEN YEARS OLD"
Administrative Rule Adopted by Revenue Bureau Pursuant to Rule-Making Authority
To determine liability, age shall be determined as of December 31st of each taxable year. The tax will be imposed upon a resident, who is otherwise liable for payment of the full amount of tax, if the resident reaches their 18th birthday by December 31st of any taxable year. The tax may not be prorated if an individual is less than 18 years of age for a portion of a tax year.
Adopted by Director of Revenue Bureau February 20, 2013
Filed for inclusion in PPD March 4, 2013.