048-1 Wyo. Code R. § 1-6

Current through April 27, 2019
Section 1-6 - Amount of Refund

(a) A qualified single person shall receive the amount listed in W.S. 39-11-109(c)(ii) reduced by the percentage that his actual income exceeds the amount referenced in W.S. W.S. 39-11-109(c)(ii) per year.

(b) Qualified married persons shall receive the referenced amount listed in W.S. W.S. 39-11-109(c)(ii) reduced by the percentage that their actual income exceeds the amount provided in W.S. W.S. 39-11-109(c)(ii) per year.

(c) Until remarriage, a person sixty (60) years or older once qualified through marriage remains eligible individually for single person benefits, subject to income limitations, after the death of his/her spouse. Applications can be made by a living applicant only. Relatives, attorneys, or estates can not apply on behalf of a deceased individual, except in the case of a surviving spouse as noted in this section.

(d) No person having total household assets exceeding the amount provided in W.S. W.S. 39-11-109(c)(ii) per adult member of the household as adjusted annually by the state average Wyoming cost-of-living index published by the economic analysis division of the Department of Administration and Information is eligible for a refund.

(e) Any refund provided by this subsection shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any property tax exemption received under W.S. W.S. 39-13-105, for any property tax refund received under W.S. W.S. 39-13-109(c)(iii), or for any property tax credit received under W.S. W.S. 39-13-109(d) for the same calendar year.

048-1 Wyo. Code R. § 1-6