Conn. Agencies Regs. § 1-92-53a

Current through October 16, 2024

Section 1-92-53a - Definition of dependent relative

As used in section 1-79(6), section 1-91(8), and section 1-101mm of the Connecticut General Statutes, "dependent relative" means any relative who:

(1) Is unmarried, under age 21, and living in the household of the reporting individual; or

(2) Is a dependent of the reporting individual within the meaning of section 152 of the Internal Revenue Code of 1986, as amended , 26 USC 152.

Conn. Agencies Regs. § 1-92-53a

Adopted effective June 24, 2009; amended 5/11/2023