15-30-115. Physician's verification of handicap required. A taxpayer claiming the exemption provided for in 15-30-114 must provide with his income tax statement written documentation by a licensed physician that the handicap qualifies under that section.

     History: En. 84-4910.2 by Sec. 2, Ch. 500, L. 1977; R.C.M. 1947, 84-4910.2.