Tenn. Comp. R. & Regs. 0600-03-.06 - WIDOW(ER) OF DISABLED VETERAN REQUIREMENT

(1) Evidence required of a surviving spouse of a disabled veteran for tax relief will be (1) written verification from the U.S. Department of Veterans Affairs confirming the deceased veteran's disability; (2) a copy of the disabled veteran's death certificate; (3) ownership documentation; and (4) a form of identification for the surviving spouse, such as a copy of a valid driver's license, Medicare card, social security card, or valid military ID card.

(2) Where tax relief is extended to the surviving spouse of a veteran whose death results from a service-connected, combat-related cause, as determined by the U.S. Department of Veterans Affairs, evidence required of the surviving spouse shall be a copy of the veteran's death certificate or other evidence submitted and approved by the Division that offers reasonable proof of death.

Notes

Tenn. Comp. R. & Regs. 0600-03-.06

Original rule filed February 12, 1982; effective April 1, 1982. Repeal and new rule filed October 14, 1983; effective November 14, 1983. Amendment filed December 30, 1988; effective February 13, 1989. Amendment filed May 11, 2009; effective July 25, 2009. Amendments filed July 5, 2017; effective 10/3/2017.

Authority: Tennessee Constitution Article II §28; T.C.A. §§ 67-670 through 67-673, 4-3-5103, 67-5-701 through 67-5-704, and Public Chapter Number 127, Public Acts 1983.