Idaho Statutes
§ 63-3050A — RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN
(1)An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes.
(2)The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.
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Idaho § 63-3050A (RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION