(a) All income, as defined above, is included for purposes of determining eligibility for this refund, except for the specific exclusions noted in Section 5(b). Income for this purpose is not defined or amplified by any considerations of income taxability or non-taxability under the U.S. Internal Revenue Service Code.
(b) Items listed below are excluded from income for the purpose of this program:
(c) Items listed below are to be included as income. This list does not override the definition of income or the inclusion to income listed elsewhere in the rules. This list only serves to clarify items which may be misunderstood.
048-1 Wyo. Code R. § 1-8