California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 3. Franchise Tax Board |
Chapter 2.7. Senior Citizens Property Tax Assistance |
§ 20504. Proof of Disability.
Latest version.
- (a) For purposes of Revenue and Taxation Code section 20561, a claimant that claims to be eligible based on being under age 62 and disabled but not blind shall submit with the claim form proof of disability in one of the following forms:(1) Medicare Card, if receiving Social Security or Supplement Security Income benefits as a disabled person;(2) Social Security Award Letter (the letter notifying the claimant that they are qualified for Social Security or Supplemental Security Income benefits as a disabled person);(3) Supplement Security Income payment decision; or(4) Documentation accepted by a local, state, or federal agency to support its determination of disability, as defined in Welfare and Institutions Code section 12050.HISTORY1. New section filed 3-15-2005; operative 4-14-2005 (Register 2005, No. 11).
Note
Note: Authority cited: Sections 19503, 20561(c) and 20642, Revenue and Taxation Code. Reference: Sections 20504 and 20561(c), Revenue and Taxation Code.