1086.12.13. In this Part,“balance-due day” has the meaning assigned by section 1;
“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;
“individual” has the meaning assigned by section 1;
“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.