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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
  • Section 5A Non-custodial parents; indication of status on income tax return

Section 5A. The commissioner shall require that the information required pursuant to section five shall include, on returns filed pursuant to chapter sixty-two, an indication of whether the individual is a non-custodial parent.