Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS
Section 150-316-0590 - Substantiation for Permanently Severely Disabled
Universal Citation: OR Admin Rules 150-316-0590
Current through Register Vol. 63, No. 9, September 1, 2024
(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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.758
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