Section 23805.5 - Dependent parent(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.EFFECTIVE 1/1/2000. Added10/10/1999 (Bill Number: SB 1074) (Chapter 939).