HARRY HUGHES, Governor

1009

(c)   The determination of whether a taxpayer is
married shall be made as of the close of his taxable year,
provided that if the taxpayer dies during his taxable year
such determination shall be made as of the time of such
death and, provided further, that a taxpayer legally
separated from his spouse under a decree of divorce or of
separate maintenance shall not be considered as married.

Beginning with the taxable year 1944 and up to and
including the taxable year 1966, the amounts allowable under
(a), (b), (f) and (g) hereof shall be prorated to the date
of death in the final return of a decedent and as of the
date of death the personal exemption and dependent credit
are terminated and not extended over the remainder of the
taxable year. For all taxable years beginning after
December 31, 1966, exemptions and credits allowable in
subsections (a), (b), (f) and (g) hereof may be claimed in
full on the final return of the decedent without proration
to the date of death.

(d)   In the case of a fiduciary, two hundred dollars
($200).

(e)   If a return is filed for a period of less than
one year, the amounts allowable under (a) and (b) or (d)
hereof shall be apportioned in accordance with the number of
months included in the period for which the return is filed.

(f)   For all calendar years beginning after December
31, 1954, there shall be allowed, in addition to the
personal exemption allowed in subsection (a) hereof, eight
hundred dollars ($800.00) if the taxpayer is blind and eight
hundred dollars ($800.00) to the spouse of the taxpayer if
he or she be blind. Where separate returns are filed by
husband and wife, the additional exemption herein provided
may not be divided between them nor claimed in full by one
spouse to the exclusion of the other spouse, but said
additional exemption shall be considered personal as to each
taxpayer. The term "blind," as used herein, shall mean an
individual with a central visual acuity of 20/200 or less in
the better eye with correcting glasses. An individual with
a central visual acuity of more than 20/200 in the better
eye with correcting glasses shall also be considered blind
if he has a field of vision defect in which the peripheral
field has contracted to such an extent that the widest
diameter of the visual field subtends at an angular distance
no greater than twenty (20) degrees.

(g)   For all calendar years beginning after December
31, 1954, and for all fiscal years ending after that date,
an additional personal exemption of eight hundred dollars
($800.00) shall be allowed each taxpayer who has attained
the age of sixty-five (65) years before the close of the
taxable year and an additional personal exemption of eight
hundred dollars ($800.00) shall be allowed the taxpayer if
his spouse has attained the age of sixty-five (65) years