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.
The refundable credit is 25% of medical expenses that qualify for the regular medical expense tax credit, up to a stated maximum. Itâs reduced by 5% of the taxpayerâs (and spouse or common-law partnerâs) income in excess of a specified amount ($25,939 per family). This credit is in addition to the tax credit for medical expenses. The maximum refundable medical expense supplement is $1,172 for the 2015 taxation year.