§ 42-2201 Election for relief from joint and several liability; definition
§ 42-2202 Separate liability election; definition
§ 42-2203 Protection from application of joint overpayment against spouse’s delinquencies or debts; recovery of protected monies; appeal

Terms Used In Arizona Laws > Title 42 > Chapter 2 > Article 5 - Innocent and Injured Spouses

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Fraud: Intentional deception resulting in injury to another.
  • Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215