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).
HISTORY: 2007 Act No. 78, Section 2, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006.