(1) For purposes of 15-30-2114, the term “dependent” means any of the following individuals over half of whose support, for the calendar year in which the tax 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) the 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) an individual who, for the tax year of the taxpayer, has as the individual's principal place of abode the home of the taxpayer and is a member of the taxpayer's household; or (j) an individual who: (i) is a descendant of a brother or sister of the father or mother of the taxpayer; (ii) for the tax year of the taxpayer received institutional care required by reason of a physical or mental disability; and (iii) before receiving the institutional care, was a member of the same household as the taxpayer. (2) For purposes of 15-30-2114 and this section: (a) the terms “brother” and “sister” include a brother or sister by the half blood; (b) in determining whether any of the relationships specified in this section exist, a legally adopted child of an individual must be treated as a child of the individual by blood
Citation: Mont. Code Ann. § 15-30-2115 (West)