011-19 Wyo. Code R. § 19-3
For purposes of this Chapter:
(a) "Adult" means a person whose age is eighteen (18) years or more.
(b) "Applicant" means an individual applying for refund under W.S. 39-13-109(c)(iv), stating ownership and occupancy as to his or her principal residence.
(c) "Calendar year" means the calendar year in which the property tax is billed. Thus it refers to the tax payments which become due on September 1st of the calendar year in which they are billed and on March 1st of the following year.
(d) "Federal income tax return" means any income tax return filed with the Internal Revenue Service by an individual.
(e) "Form" means an application approved by the Department.
(f) "Gross income" means all taxable and nontaxable income received by all adult members of the household from all sources.
(g) "Household furnishings and personal property" shall be construed to mean all tangible personal property except personal motor vehicles. It shall not include any intangible personal property as defied in W. S. 39-11-101(a)(vii).
(h) "Household assets" means real property, as defined by W.S. W.S. W.S. 39-11-101(a)(xv), and intangible and tangible personal property, as defined in W.S. W.S. W.S. 39-11-101(a)(vii) and (xvi), belonging to the members of the household.
(i) "Members of the household" means all adults whether or not related by blood or marriage, who reside within the same residence.
(j) "Personal motor vehicle" means any vehicle that can be used for personal transportation, including, but not limited to: automobiles, light trucks, vans, motorcycles, snowmobiles, all-terrain vehicles, and motor homes. It shall not include trucks with more than two axles, used primarily for commercial transportation of goods.
(k) "Principal residence" is the primary residence or domicile, the address of which may be reflected on a driver's license, federal income tax return, and/or voter registration. Portions of said residence used for business purposes are not considered part the principal residence; property taxes deducted as expenses of the business conducted in the residence shall be excluded from consideration for relief under this program.
(l) "Refund" means a repayment by the state of property taxes paid by the application deadline for the preceding year on an applicant's principal residence plus land.
(m) "Resident" means a person who physically lives in Wyoming for more than one-half (1/2) of the year; however, no person shall be deemed to have lost residency by reason of absence on business of the United States, or of the state, or in the military or navel service of the United States. A qualifying resident must satisfy the residency requirement for each of the five (5) years preceeding the year of the application for refund under this program.
(n) "Taxable and nontaxable income" means all income of all members of the household including, but not limited to:
011-19 Wyo. Code R. § 19-3