Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
Refundable Tax Credits. Refundable tax credits are the most beneficial credit, as they are entirely refundable. This indicates that, regardless of a taxpayerâs income or tax liability, he is entitled to the entire amount of the credit. This is true even if the refundable tax credit reduces the tax liability below $0. In that situation, the taxpayer is due a refund. As of 2017, probably the most popular refundable tax credit is the Earned Income Tax Credit (EITC). Other refundable tax credits are available for education, healthcare coverage and for raising children.