Section 206.510 – “Income” and “Owner” Defined.
206.510 “Income” and “owner” defined. Sec. 510. (1) “Income” means the sum of federal adjusted gross income as defined in the internal revenue code plus all income specifically excluded or exempt from the computations of the federal adjusted gross income. Also, a person who is enrolled in an accident or health insurance plan may deduct […]
Section 206.512 – Definitions; P to R.
206.512 Definitions; P to R. Sec. 512. (1) “Paraplegic, hemiplegic, or quadriplegic” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is a paraplegic, hemiplegic, or quadriplegic at the end of the tax year. (2) “Renter” means a person who rents or leases a homestead. History: […]