Proof of status for exemption credit
Each person qualifying for the additional personal exemption credit allowed in ORS 316.758 (Additional personal exemption credit for persons with severe disabilities) and 316.765 (Additional personal exemption credit for spouse of person with severe disability) 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 (Waiver of substantiation by Department of Revenue). [Formerly 316.138; 1985 c.345 §12; 1987 c.293 §30; 1995 c.54 §12; 2017 c.409 §7]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.