HAR §18-235-1.11. “Person totally disabled”, defined

(a) “Person totally disabled” means: (1) A person who is totally and permanently disabled, either physically or mentally; and HRS §235-1 INCOME TAX LAW §18-235-1.14 235- 13 (Unofficial Compilation as of 12/31/2025) (2) Is unable to engage in any substantial gainful business or occupation because of that disability. (b) Whether a person is totally and permanently disabled and whether the disability results in the person’s inability to engage in any substantial gainful business or occupation is determined by reference to all the factual circumstances. Among the factors considered are: (1) The nature and severity of the disability; (2) The person’s education, training, and work experience; and (3) Whether social security benefits have been granted or denied. [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.11 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-1, 237- 17, 237-24(13))