¶ 5 The court denied the motion. It ruled “[t]he [s]tatute which [Father] seeks to invoke is not triggered by a prospective move of less than 100 miles” because “[a]t the time of the decree, the parties’ children resided in Show Low .... [and Mother] thereafter relocated to Payson ... 90 miles away.” The court also ruled the second move “was separate and distinct from that associated with the parties’ separation in 2004.”
¶ 6 Father timely appealed the superior court’s rulings. We have jurisdiction pursuant to Article 6, Section 9 of the Arizona Constitution and A.R.S. §§ 12-120.21(A)(1) (2003) and 12-2101(F)(l)-(2) (2003).1
DISCUSSION
A. Total Mileage of Mother’s Moves
¶ 7 On appeal, Father argues A.R.S. § 25-408(B) and (D) were applicable to Mother’s move to Payson.2 As he sees the situation, the court should have measured the 100 miles by adding the miles of Mother’s first move to the miles of her second move. The issue Father presents — -how the 100 miles should be calculated — raises a question of statutory interpretation, which we review de novo. Thomas v. Thomas, 203 Ariz. 34, 36, ¶ 7, 49 P.3d 306, 308 (App.2002).
¶ 8 When determining the meaning of a statute, we look first to its plain language. In re Maricopa County Superior Court No. MH 2002-000767, 205 Ariz. 296, 298, ¶ 9, 69 P.3d 1017, 1019 (App.2003). Section 25-408(B) provides:
If by written agreement or court order both parents are entitled to custody or parenting time and both parents reside in the state, at least sixty days’ advance written notice shall be provided to the other parent before a parent may do either of the following:
• Relocate the child outside the state.
• Relocate the child more than one hundred miles within the state.
¶ 9 According to the plain language of the statute, subsection B is not triggered until a court order, or a written agreement, entitles the parents to joint custody or parenting time. However, subsection B becomes inapplicable “if provision for relocation of a child has been made by a court order that is dated within one year of the proposed relocation of the child.” A.R.S. § 25-408(E).3
¶ 10 In this case, the court approved the first move and Mother completed the first move within one year of the court’s approval. Therefore, Mother’s first move met the criteria of subsection E and so subsection B did not apply to that move. When, as here, subsection E exempts a move from subsection B, the miles of the exempted move should not be included within subsection B’s 100 mile condition. Including the miles from a move exempted by subsection E would permit the non-relocating parent to relitigate the merits of the court-approved exempted move, undermining the court’s approval of that move.
¶ 11 Because it approved Mother’s first move and subsection E applied to that move, the superior court was not required to take into account the miles of that move in determining whether A.R.S. § 25-408(B) and (D) applied to Mother’s move to Payson. Subsection B was inapplicable to Mother’s move to Payson and Father was not entitled to petition the court under subsection D to prevent relocation of the children.4
1
Mother did not file an answering brief. Although we could regard this as a confession of error, see Arizona Rule of Civil Appellate Procedure 15(c), in our discretion, we decline to do so. Nydam v. Crawford, 181 Ariz. 101, 101, 887 P.2d 631, 631 (App.1994).
2
If a parent is entitled to petition a court to prevent relocation of the child under A.R.S. § 25-408(D), the "court shall determine whether to allow the parent to relocate the child in accordance with the child’s best interests." A.R.S. § 25 — 108(G). "The burden of proving what is in the child’s best interests is on the parent who is seeking to relocate the child.” Id.
3
In Ml, A.R.S. § 25-408(E) states:
4
Because A.R.S. § 25-408(E) rendered A.R.S. § 25 — 108(B) inapplicable to Mother’s first move, *527we need not decide whether subsection B applies when a parent makes serial non-court approved relocations that individually are less than 100 miles but, in the aggregate, total more than 100 miles.