Maine Revised Statutes Title 36 Sec. 5287 – Liability of certain spouses
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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: [PL 1999, c. 526, §1 (NEW); PL 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).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5287
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
[PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]
SECTION HISTORY
PL 1999, c. 526, §1 (NEW). PL 1999, c. 526, §3 (AFF). RR 1999, c. 1, §51 (COR).