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§ 20501. “Medically Incapacitated” Defined.

18 CA ADC § 20501Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.7. Senior Citizens Property Tax Assistance (Refs & Annos)
18 CCR § 20501
§ 20501. “Medically Incapacitated” Defined.
Currentness
For purposes of Revenue and Taxation Code section 20563, the term “medically incapacitated” means an individual being unable to attend to his or her own personal needs and activities of daily life, including, but not limited to, matters such as their own personal hygiene or nutritional needs.

Credits

Note: Authority cited: Sections 19503 and 20642, Revenue and Taxation Code. Reference: Sections 20501 and 20563, Revenue and Taxation Code.
History
1. New section filed 3-15-2005; operative 4-14-2005 (Register 2005, No. 11).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 18, § 20501, 18 CA ADC § 20501
End of Document