For purposes of Revenue and Taxation Code section 20563, the term “medically incapacitated” means an individual being unable to attend to his or her own personal needs and activities of daily life, including, but not limited to, matters such as their own personal hygiene or nutritional needs.

Note: Authority cited: Sections 19503 and 20642, Revenue and Taxation Code. Reference: Sections 20501 and 20563, Revenue and Taxation Code.

History

1. New section filed 3-15-2005; operative 4-14-2005 (Register 2005, No. 11).