{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.3.html"}],"law_id":83412,"edition_id":1,"section_id":83412,"structure_id":14767,"section_number":"58.1-3506.3","catch_line":"Permanently and totally disabled defined","history":"1991, c. 646.","full_text":"For purposes of this article, the term “permanently and totally disabled” means unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person’s life; however, a certification pursuant to 42 U.S.C. \u00a7 423 (d) by the Social Security Administration, so long as the person remains eligible for such Social Security benefits, shall be deemed to satisfy such definition in this section.","order_by":null,"text":{"0":{"id":298858,"text":"For purposes of this article, the term “permanently and totally disabled” means unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person’s life; however, a certification pursuant to 42 U.S.C. \u00a7 423 (d) by the Social Security Administration, so long as the person remains eligible for such Social Security benefits, shall be deemed to satisfy such definition in this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14767,"edition_id":1,"name":"Alternative Tax Rates for Elderly and Handicapped","identifier":"1.01","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257765,"object_type":"structure","relational_id":14767,"identifier":"1.01","token":"58.1\/III\/35\/1.01","url":"\/58.1\/III\/35\/1.01\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63059,"structure_id":14767,"section_number":"58.1-3506.1","catch_line":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","url":"\/58.1-3506.1\/","token":"58.1\/III\/35\/1.01\/58.1-3506.1","metadata":false},{"id":57656,"structure_id":14767,"section_number":"58.1-3506.2","catch_line":"Restrictions and conditions","url":"\/58.1-3506.2\/","token":"58.1\/III\/35\/1.01\/58.1-3506.2","metadata":false},{"id":83412,"structure_id":14767,"section_number":"58.1-3506.3","catch_line":"Permanently and totally disabled defined","url":"\/58.1-3506.3\/","token":"58.1\/III\/35\/1.01\/58.1-3506.3","metadata":false},{"id":81787,"structure_id":14767,"section_number":"58.1-3506.4","catch_line":"Local restrictions and conditions; model ordinance","url":"\/58.1-3506.4\/","token":"58.1\/III\/35\/1.01\/58.1-3506.4","metadata":false},{"id":78845,"structure_id":14767,"section_number":"58.1-3506.5","catch_line":"Application","url":"\/58.1-3506.5\/","token":"58.1\/III\/35\/1.01\/58.1-3506.5","metadata":false},{"id":87255,"structure_id":14767,"section_number":"58.1-3506.6","catch_line":"Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities","url":"\/58.1-3506.6\/","token":"58.1\/III\/35\/1.01\/58.1-3506.6","metadata":false},{"id":76292,"structure_id":14767,"section_number":"58.1-3506.7","catch_line":"Effective date; change in circumstances","url":"\/58.1-3506.7\/","token":"58.1\/III\/35\/1.01\/58.1-3506.7","metadata":false},{"id":56530,"structure_id":14767,"section_number":"58.1-3506.8","catch_line":"Repealed","url":"\/58.1-3506.8\/","token":"58.1\/III\/35\/1.01\/58.1-3506.8","metadata":false}],"previous_section":{"id":57656,"structure_id":14767,"section_number":"58.1-3506.2","catch_line":"Restrictions and conditions","url":"\/58.1-3506.2\/","token":"58.1\/III\/35\/1.01\/58.1-3506.2","metadata":false},"next_section":{"id":81787,"structure_id":14767,"section_number":"58.1-3506.4","catch_line":"Local restrictions and conditions; 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This law was first created in 1991. The record of its establishment is cataloged in chapter 646 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":63059,"section_number":"58.1-3506.1","catch_line":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3506.1\/"},{"id":78845,"section_number":"58.1-3506.5","catch_line":"Application","order_by":null,"url":"\/58.1-3506.5\/"}],"refers_to":false,"permalink":{"id":257775,"object_type":"law","relational_id":83412,"identifier":"58.1-3506.3","token":"58.1\/III\/35\/1.01\/58.1-3506.3","url":"\/58.1-3506.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506.3\/","token":"58.1\/III\/35\/1.01\/58.1-3506.3","dublin_core":{"Title":"Permanently and totally disabled defined","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For purposes of this article, the term “permanently and totally disabled” means unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person’s life; however, a certification pursuant to 42 U.S.C. \u00a7 423 (d) by the Social Security Administration, so long as the person remains eligible for such Social Security benefits, shall be deemed to satisfy such definition in this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPERMANENTLY AND TOTALLY DISABLED DEFINED (\u00a7 58.1-3506.3)\n\nFor purposes of this article, the term “permanently and totally\ndisabled” means unable to engage in any substantial gainful activity by\nreason of any medically determinable physical or mental impairment or deformity\nwhich can be expected to result in death or can be expected to last for the\nduration of such person’s life; however, a certification pursuant to 42\nU.S.C. \u00a7 423 (d) by the Social Security Administration, so long as the person\nremains eligible for such Social Security benefits, shall be deemed to satisfy\nsuch definition in this section.\n\nHISTORY: 1991, c. 646.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}