Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-1.11 - "Person totally disabled", defined
Universal Citation: HI Admin Rules 18-235-1.11
Current through November, 2024
(a) "Person totally disabled" means:
(1) A person who is totally
and permanently disabled, either physically or mentally; and
(2) Is unable to engage in any substantial
gainful business or occupation because of that disability.
(b) Whether a person is totally and permanently disabled and whether the disability results in the person's inability to engage in any substantial gainful business or occupation is determined by reference to all the factual circumstances. Among the factors considered are:
(1) The nature and severity
of the disability;
(2) The person's
education, training, and work experience; and
(3) Whether social security benefits have
been granted or denied.
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