96-02
Responses
February 8, 1996 and April 17, 1996
To: XXXXX
Date: 2/5/96 3:30pm
Subject:
Advisory Opinion
I
received a call from a taxpayer who is requesting an advisory opinion on the
TC-842, disability plates or placard. He
was told that only a medical physician could sign the form. He indicated that no where in the statute
does it differentiate between a medical physician and a chiropractic physician. He feels that because chiropractors may
authorize disability claims, they should be able to sign the TC-842.
Could
you please respond to:
XXXXX
His
phone number is XXXXX.
If
you have any questions, please contact me at XXXXX. Thanks!!!
XXXXX
RE: Advisory Opinion - Interpretation of the
term “licensed physician” as it relates the authorization of disabled parking
placards and plates.
Dear
XXXXX,
We have received your request for an
advisory opinion regarding physician authorization for disabled parking
placards and plates. A similar inquiry
was recently directed to our Customer Service Division. The Customer Service staff is putting
together their recommendations on this issue.
As soon as we have had an opportunity to review the recommendations, we
will make a determination and propose an administrative rule to clarify our
position on the matter.
We appreciate your bringing this
issue to our attention. We will hold your request pending the review of our
staff’s recommendations and issue you an opinion after we have made our
determination.
For
the Commission,
Alice
Shearer
Commissioner
Ms.
Alice Shearer, Commissioner
Utah
State Tax Commission
210
North 1950 West
Salt
Lake City, UT 84134
RE: Advisory Opinion -
Interpretation of the term "licensed physician" as it relates to the authorization of disabled parking
privileges
Dear
Ms. Shearer:
Thank
you for your letter dated February 8, 1996, regarding the advisory opinion
referenced above. I understand that
your Customer Service Division is working on this issue.
I
currently chair the XXXXX.
Chiropractors are designated by statute (Title 58, Chapter 12, Part 7)
as physicians. The scope of practice
for chiropractic physicians, under this section, includes assessing physical
disability and providing advisory services for the purposes of reducing the
incidence and severity of physical disability and movement dysfunctions.
Disability and physical impairment ratings from chiropractic physicians are
accepted by the Utah State Industrial Commission for work related injuries, and
by many other governmental agencies, both state and federal, to determine
limitations for individuals.
I
hope this information is helpful in the determination of an advisory opinion in
this matter. If I can be of any
assistance in providing further information, please do not hesitate to contact
me.
Sincerely,
XXXXX
XXXXX
RE:
Advisory opinion - authorization for handicapped parking placards
Dear
XXXXX,
Our
Customer Service Division has reviewed your request and recommended to us that
chiropractic physicians should be authorized to sign applications for
handicapped parking placards pursuant to section 41-1a-408 (12) of the Utah
Code. We agree that a chiropractic
physician may sign the form so long as the chiropractor is treating the
applicant for one of the qualifying conditions listed on the application form.
Generally, the qualifying conditions listed on the form are conditions which
prohibit or limit the applicant’s ability to walk long distances or to walk
without the use of an assistive device.
Thank
you for your help in providing us with information and for your patience as we
reviewed this matter.
For
the Commission,
Alice
Shearer,
Commissioner