Kansas § 79-32,209 Federal innocent spouse rule conformity

Kansas Statutes

§ 79-32,209 — Federal innocent spouse rule conformity

Kansas § 79-32,209

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,209 (Federal innocent spouse rule conformity) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-32,209 (2026).

Text

In all cases where husband and wife file a joint Kansas income tax return and one spouse is relieved of liability under section 6013(e) or section 6015 of the federal internal revenue code, or would have otherwise been relieved of liability under either such section had there been a liability, such spouse shall be relieved of liability for tax, including interest and penalties, imposed under the Kansas income tax act for such taxable year.

Free access — add to your briefcase to read the full text and ask questions with AI

In all cases where husband and wife file a joint Kansas income tax return and one spouse is relieved of liability under section 6013(e) or section 6015 of the federal internal revenue code, or would have otherwise been relieved of liability under either such section had there been a liability, such spouse shall be relieved of liability for tax, including interest and penalties, imposed under the Kansas income tax act for such taxable year.