Me. Stat. tit. 36 § 5287

Current through 131st (2023-2024) Legislature Chapter 684

Section 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).]

36 M.R.S. § 5287

RR 1999, c. 1, § 51 (COR) . 1999, c. 526, § 1 (NEW) . 1999, c. 526, § 3 (AFF) .