§235-100.5 Abatement of income taxes of members of armed forces on death. Section 692 (with respect to income taxes of members of armed forces on death) of the Internal Revenue Code shall be operative for the purposes of this chapter and the department shall have the authority to abate income taxes as provided in section 692. For the purposes of this section 'member of the Armed Forces of the United States' shall have the same meaning as provided by section 7701(a)(15) of the Internal Revenue Code. [L 1991, c 208, §3]
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