Added by Stats. 1999, Ch. 939, Sec. 61. Effective January 1, 2000.
(a)A parent claiming a benefit under Section 23805 is dependent if all of the following apply:
(1)The parent was receiving one-half or more of his or her support from the member for the tax year preceding the member’s death.
(2)The parent was declared as a dependent on the income tax return of the member for at least one of the two tax years preceding the member’s death.
(3)No one else has assumed at least one-half of the parent’s support in the tax year of the member’s death.
(4)The parent has net assets of not more than twenty-five thousand dollars ($25,000), excluding his or her personal residence and personal property therein.
(b)A person claiming a benefit under Section 23805 or his or her guardian shall furnish the board a state or federal income tax return and any other evidence regarding his or her financial status as the board may require.
Cite this section