Oregon Statutes 316.771 – Proof of status for exemption credit
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Each person qualifying for the additional personal exemption credit allowed in ORS § 316.758 and 316.765 may claim the credit on the personal income tax return. However, the claim shall be substantiated by a letter from a licensed physician describing the nature and extent of the physical disability. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS § 315.063. [Formerly 316.138; 1985 c.345 § 12; 1987 c.293 § 30; 1995 c.54 § 12; 2017 c.409 § 7]
Terms Used In Oregon Statutes 316.771
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
[1957 c.586 § 10; 1959 c.234 § 3; repealed by 1969 c.493 § 99]
(Exemptions)