Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 316 - PERSONAL INCOME TAXMODIFICATIONS OF TAXABLE INCOME
ADDITIONAL PERSONAL EXEMPTION CREDITS
Section 316.771 - Proof of status for exemption credit

ORS § 316.771

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Current through 2024 Regular Session legislation
Section 316.771 - Proof of status for exemption credit

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.

ORS 316.771

Amended by 2017 Ch. 409,§ 7, eff. 1/1/2018.
Formerly 316.138; 1985 c.345 §12; 1987 c.293 §30; 1995 c.54 §12