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

     History: En. 84-4910.2 by Sec. 2, Ch. 500, L. 1977; R.C.M. 1947, 84-4910.2; amd. Sec. 15, Ch. 472, L. 1997.