Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-1.12 - "Person totally disabled", certification of
Universal Citation: HI Admin Rules 18-235-1.12
Current through August, 2024
(a) The disability of a person claiming to be totally disabled must be certified in a three-step process:
(1) There must be a
medical determination that the person is totally disabled, either physically or
mentally;
(2) The disability must
be permanent; and
(3) There must be
a determination that the permanent and total disability results in the person's
inability to engage in any substantial gainful business or
occupation.
(b) The disability shall be certified by:
(1) A
physician licensed under chapters
453 or
460, HRS, or both;
(2) A qualified out-of-state physician who is
currently licensed to practice in the state in which the physician resides;
or
(3) A commissioned medical
officer with the United States Army, Navy, Marine Corps, or Public Health
Service, engaged in the discharge of one's official duty.
(c) Certification shall be on forms prescribed by the department of taxation.
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