Decrees of divorce or
separate maintenance: This category includes a final decree of divorce or
separate maintenance or a written instrument incident to such a decree.
2d 842 (1943) (where wife was served with summons in husband's Pinellas County suit for divorce and custody of parties' children and appeared in husband's suit and secured counsel fees and alimony before husband was served with summons in wife's Polk County suit for
separate maintenance and custody of children; circuit court of Pinellas County first exercised jurisdiction within rule that in case of conflict between courts of concurrent jurisdiction, the one first "exercising jurisdiction" acquires control to exclusion of other); Graham v.
Exception: If a divorcing couple is not legally separated under a decree of divorce or
separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if the individuals are members of the same household when the payment is made.
Today, we have
separate maintenance crews assigned to the pulp mill, the bleach plant, the powerhouse, etc.
We had eight different phone systems by different vendors with
separate maintenance agreements that were not at all integrated or connected.
An individual who, as of the last day of the tax year, is legally separated from a spouse under a decree of divorce or
separate maintenance agreement, is not considered married for that entire year for purposes of filing status.
A
separate maintenance department still handles certain specialized jobs, such as working on an electrical panel, or major jobs.
Costs for equipment, materials, and speciality contract services associated with major corrective maintenance, where such costs for single items exceed $1,500 but are less than $25,000, are paid for out of a
separate maintenance allowance and included in the annual fee.
In addition to the assessment for capital improvements, a
separate maintenance assessment was also set in place.
In meat and dairy plants,
separate maintenance departments and dedicated personnel in raw and finished product areas further prevents foot traffic and the risk of cross-contamination.
The proposal would have the effect of creating a separately taxable transaction on the performance of warranty repairs where the cost of the warranty was simply part of the original purchase transaction--whether explicitly in a
separate maintenance agreement or as part of the price of the goods purchased.
The firms in our sample with
separate maintenance departments may simply be understaffing maintenance, or they may have relatively smaller maintenance burdens for reasons we have not considered.
