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
Known as the Personal Income Tax Act
The act spans §§ 316–316 (474 sections).
Formerly 316.138; 1985 c.345 §12; 1987 c.293 §30; 1995 c.54 §12; 2017 c.409 §7
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.