Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-1.13 - "Permanent disability", defined
Universal Citation: HI Admin Rules 18-235-1.13
Current through August, 2024
"Permanent disability" means a disability that can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than twelve months. The twelve-month requirement is inapplicable when the disability is determined to be a terminal state or where it does actually result in death.
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