Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-1.15 — Permanent total disability; submission of certification

(a) An individual claiming the tax benefits under the tax laws shall attach to the individual’s income tax return the original certification of permanent total disability. (b) The individual shall retain a copy of the certification in the individual’s records and may continue to claim the exemption by attaching a copy of the original certification to the tax return in subsequent years. (c) Where the statutory requirements are not met or in appropriate circumstances, the department may request additional information or deny the claim for exemption in the first year or subsequent years.

Last amended: [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.15 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-1, 237-17, 237-24(13)) §18-235-1.16 “Resident estate”, defined. “Resident estate” means the same as in section 235- 1, HRS. The estate of a decedent who was a resident at the time of death is a resident estate if a Hawaii court appoints a personal representative or administrator to carry on and who does carry on the principal or an ancillary administration of the estate. [Eff 2/16/82; am 9/3

Source: official text