§ 44-30.3-3 - Definitions.
SECTION 44-30.3-3
§ 44-30.3-3 Definitions. – As used in this chapter:
(1) "Claimant" means a property owner or lessee, who hasfiled a claim under this chapter and was domiciled in this state for the entirecalendar year for which he or she files a claim for relief under this chapter.In the case of a claim for rented or leased residential premises, the claimantshall have rented property during the preceding year for which he or she filesfor relief under this chapter. Claimant does not mean or include any personclaimed as a dependent by any taxpayer under the Internal Revenue Code. Whentwo (2) individuals of a household are able to meet the qualifications for aclaimant, they may determine between themselves as to who the claimant is. Ifthey are unable to agree, the matter is referred to the tax administrator andhis or her decision is final. If a property is owned by two (2) or moreindividuals, and more than one individual is able to qualify as a claimant, andsome or all of the qualified individuals are not related, the individuals maydetermine among themselves as to who the claimant is. If they are unable toagree, the matter is referred to the tax administrator, and his or her decisionis final.
(2) "Household" means one or more persons occupying adwelling unit and living as a single nonprofit housekeeping unit. "Household"does not include bona fide lessees, tenants, or roomers and boarders oncontract.
(3) "Household income" means all income received by allpersons of a household in a calendar year while members of the household.
(4) "Income" means the sum of federal adjusted gross incomeas defined in the Internal Revenue Code of the United States, 26 U.S.C. §1 et seq., and all nontaxable income including, but not limited to, the amountof capital gains excluded from adjusted gross income, alimony, support money,nontaxable strike benefits, cash public assistance and relief (not includingrelief granted under this chapter), the gross amount of any pension or annuity(including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.))benefits, all payments received under the federal Social Security Act, 42U.S.C. § 301 et seq., state unemployment insurance laws, and veterans'disability pensions (see 38 U.S.C. § 301 et seq.), nontaxable interestreceived from the federal government or any of its instrumentalities, workers'compensation, and the gross amount of "loss of time" insurance. It does notinclude gifts from nongovernmental sources, or surplus foods or other relief inkind supplied by a public or private agency.