Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-1.14 — (2) Is unable to engage in any substantial gainful business or occupation because of that disability

(b) Whether a person is totally and permanently disabled and whether the disability results in the person’s inability to engage in any substantial gainful business or occupation is determined by reference to all the factual circumstances. Among the factors considered are: (1) The nature and severity of the disability; (2) The person’s education, training, and work experience; and (3) Whether social security benefits have been granted or denied.

Last amended: [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.11 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-1, 237- 17, 237-24(13)) §18-235-1.12 “Person totally disabled”, certification of. (a) The disability of a person claiming to be totally disabled must be certified in a three-step process: (1) There must be a medical determination that the person is totally disabled, either physically or mentally; (2) The disability must be permanent; and (3) There must be a determination that the permanent a

Source: official text