The applicant shall not be eligible for the service-connected total disability tax credit unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 405.03, the applicant is also one of the following:

1. (a) A person honorably discharged or honorably separated from military service of the United States who:

   1. (1) Has a total and permanent service-connected disability; or
   2. (2) Is a double amputee or paraplegic because of a service-connected injury; or
2. (b) The surviving spouse of a person eligible for the service-connected total disability tax credit pursuant to (a) above.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 405.04)