23 MAC Pt. 102, R. 3.16
Veterans, Active Duty Military and Family Member Requirements
Cite as 23 Miss. Admin. Code Pt. 102, R. 3.16
Veterans, Active Duty Military and Family Member Requirements
A. To be eligible as a veteran, the qualified non-citizen must have been honorably discharged,
not based on non-citizen status, and must have fulfilled minimum active duty service
requirements. A qualified non-citizen who is an active duty member of the Armed Forces, but
not on active duty for training purposes only, can also be eligible. A qualified non-citizen who
is the spouse of a veteran or active duty service member may be eligible. The veteran’s
exemption also includes the unmarried surviving spouse of a veteran or active duty military
person.
B. To qualify as a surviving spouse, at least one (1) of the following conditions must be met:
1. The spouse must have been married to the veteran for at least one (1) year,
2. The spouse must have had a child with the veteran, or
3. The veteran’s death must have been due to an injury or illness incurred during military
service, and the marriage must have been in existence sometime within fifteen (15) years
after the period of service in which the injury or disease was incurred or aggravated.
C. Surviving spouses who remarry lose the benefit of this exemption the month after the month
of the remarriage. Spouses whose marriage ended in divorce lose the benefit of this exemption
the month after the month of divorce.
D. To qualify as a child of a veteran or active duty U.S. military person, the biological, adopted
or stepchild must be:
1. Unmarried and claimable as a dependent on the military person’s tax return and under
age eighteen (18) years of age or under age twenty-two (22) and a student regularly
attending school,
2. A child with disabilities who is over age eighteen (18) if the child had a disability and
was a dependent of the veteran or active duty military member before the child’s
eighteenth (18th) birthday, or
3. A surviving unmarried minor child of a veteran or person killed in active duty and
dependent on the veteran at the time of the veteran’s death.