72-16-344. Decedents who are retired or disabled. (1) If on the date of the decedent's death, the requirements of 72-16-331(16)(c)(ii) with respect to the decedent for any property are not met and the decedent either was receiving old-age benefits under Title II of the Social Security Act for a continuous period ending on the date of death or was disabled for a continuous period ending on the date of death, then 72-16-331(16)(c) must be applied with respect to such property by substituting "the date on which the longer of the continuous periods described in this subsection began" for "the date of the decedent's death" in 72-16-331(16)(c).
     (2) For purposes of 72-16-339(2)(a), if the requirements of 72-16-331(16)(c)(ii) are met with respect to any decedent by reason of subsection (1), the period ending on the date on which the continuous period taken into account under subsection (1) began must be treated as the period immediately before the decedent's death.

     History: En. Sec. 18, Ch. 511, L. 1983.