(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.