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 or osteopath 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]
Section: Previous 316.752 316.755 316.758 316.760 316.761 316.765 316.770 316.771 316.775 316.777 316.778 316.780 316.783 316.785 316.787 NextLast modified: August 7, 2008