Or. Admin. Code § 150-316-0590

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-316-0590 - Substantiation for Permanently Severely Disabled

(1) Upon audit, taxpayers who are permanently severely disabled shall have available a letter from a physician, which substantiates their disability. The letter must:

(a) State the nature and extent of the physical disability in layman's terms; and

(b) Confirm that the disability is of a permanent nature according to the requirements for permanent severe disability stated below.

(2) "Permanently severely disabled" taxpayer means a taxpayer who:

(a) Meets and continues to meet the qualifications for severely disabled under ORS 316.752; and

(b) Has a disability that is reasonably certain to continue throughout the life of the taxpayer; and

(c) Has a disability of such a character that there is no likelihood of improvement.

Or. Admin. Code § 150-316-0590

12-6-82, 12-31-82, Renumbered from 150-316.138; 12-31-83; RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-316.771, REV 66-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.758