36 §5287. Liability of certain spouses
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION
§5287. Liability of certain spouses
The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for: [1999, c. 526, §1 (NEW); 1999, c. 526, §3 (AFF).]
1. Innocent spouses. A spouse who meets the qualifications for relief under Section 6015 of the Code; or
[ RR 1999, c. 1, §51 (COR) .]
2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
[ 1999, c. 526, §1 (NEW); 1999, c. 526, §3 (AFF) .]
SECTION HISTORY
RR 1999, c. 1, §51 (COR). 1999, c. 526, §1 (NEW). 1999, c. 526, §3 (AFF).