1. (1) Upon audit, taxpayers who are permanently severely disabled shall have available a letter from a physician, which substantiates their disability. The letter must:

   1. (a) State the nature and extent of the physical disability in layman’s terms; and
   2. (b) Confirm that the disability is of a permanent nature according to the requirements for permanent severe disability stated below.

2. (2) “Permanently severely disabled” taxpayer means a taxpayer who:

   1. (a) Meets and continues to meet the qualifications for severely disabled under ORS 316.752; and
   2. (b) Has a disability that is reasonably certain to continue throughout the life of the taxpayer; and
   3. (c) Has a disability of such a character that there is no likelihood of improvement.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 316.771

History

Renumbered from 150-316.771, REV 66-2016, f. 8-15-16, cert. ef. 9-1-16
RD 5-1994, f. 12-15-94, cert. ef. 12-31-94
12-31-83
12-31-82, Renumbered from 150-316.138
12-6-82