Definitions

As used in this article: (1) "Qualified catastrophe expenses" mean expenses paid or incurred by reason of a major disaster that has been declared by the Governor to be an emergency by executive order. (2) "Qualified deductible" means the deductible for the individual's homeowner's policy for a taxpayer's legal residence. (3) "Legal residence" means the taxpayer's legal residence pursuant to Section 12-43-220(c).