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I-3 - Taxation Act
Section 1029.8.116.8.2
Disposition versions
1029.8.116.8.2. For the purposes of the definition of “eligible spouse” in section 1029.8.116.1 and sections 1029.8.116.5.2 and 1029.8.116.8.1, a person who has been allowed, in a taxation year, to be temporarily absent from a prison or a similar institution to which the person has been confined is deemed to be confined to that prison or similar institution during each day of the year during which the person has been so allowed to be temporarily absent.
