THEODORE R. McKELDIN, GOVERNOR                    441

281.

(a)   In the case of a single person, or a married person not living
with husband or wife,

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EIGHT HUNDRED DOLLARS ($800) for each person [(other than
husband or wife)] who is dependent as herein defined. The term
"dependent" means any of the following persons who have a gross
income under $500.00 per year, and over half of whose support, for
the calendar year in which the taxable year of the taxpayer begins,
was received from the taxpayer:

(A)   a son or daughter of the taxpayer, or a descendant of either,

(B)   a stepson or stepdaughter of the taxpayer,

(C)   a brother, sister, stepbrother, or stepsister of the taxpayer,

(D)   a father or mother of the taxpayer, or an ancestor of either,

(E)   a stepfather or stepmother of the taxpayer,

(F)   a son or daughter of a brother or sister of the taxpayer,

(G)   a brother or sister of the father or mother of the taxpayer,

(H) a son-in-law, daughter-in-law, father-in-law, mother-in-law,
brother-in-law, or sister-in-law of the taxpayer,

(I) a foster son or foster daughter of the taxpayer.

As used in this sub-section, the terms "brother" and "sister" in-
clude a brother or sister by the half-blood. A foster child who is
actually supported and maintained by the taxpayer shall be con-
sidered a child of such person for the purposes of this section. for
the purposes of determining whether any of the foregoing relation-
ships exist, a legally adopted child of a person shall be considered
a child of such person by blood. The term "dependent" does not
include any individual who is a citizen or subject of a foreign country
unless such individual is a resident of the United States or of a
country contiguous to the United States.

(c)   [If the status of the taxpayer changes during the taxable year,
the amounts allowable under (a) and (b) hereof shall be apportioned
in accordance with the number of months before and after such
changes] The determination of whether a taxpayer is married shall