NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 435

SENATE BILL 131

 

 

AN ACT TO MAKE NORTH CAROLINA THE LEGAL RESIDENCE, FOR TUITION PURPOSES, OF A MINOR WHOSE PARENTS ARE LIVING APART, FOR THAT PERIOD DURING WHICH EITHER PARENT CLAIMS THE MINOR AS A DEPENDENT PURSUANT TO THE INDIVIDUAL INCOME TAX PROVISIONS OF G.S. 105-149(a)(5).

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 116-143.1 is amended by adding a new subsection to read as follows:

"(j)       Notwithstanding the prima facie evidence of legal residence of an individual derived pursuant to subsection (e), notwithstanding the presumptions of the legal residence of a minor established by common law, and notwithstanding the authority of a judicially determined custody award of a minor, for purposes of this section, the legal residence of a minor whose parents are divorced, separated, or otherwise living apart shall be deemed to be North Carolina for the time period relative to which either parent is entitled to claim and does in fact claim the minor as a dependent pursuant to the North Carolina individual income tax provisions of G.S. 105-149(a)(5). The provisions of this subsection shall pertain only to a minor who is claimed as a dependent by a North Carolina legal resident."

Sec. 2.  This act is effective upon ratification.

In the General Assembly read three times and ratified, this the 20th day of April, 1979.