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Title X TAXATION AND REVENUE

Chapter 135

previous next Effective - 01 Jan 1988, see footnotebottom

  135.331.  Adopted child eighteen years of age or older, credit not allowed — exception. — No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or handicap that would limit the child's ability to live independently of the adoptive parents.

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(L. 1987 S.B. 402 § 5)

Effective 1-01-88


---- end of effective   01 Jan 1988 ----

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