Maine Statutes
§ 36 §5287 — Liability of certain spouses
Maine § 36 §5287
This text of Maine § 36 §5287 (Liability of certain spouses) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §5287 (2026).
Text
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:
1.Innocent spouses.
A spouse who meets the qualifications for relief under Section 6015 of the Code; or
2.Injured spouses.
A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
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Legislative History
PL 1999, c. 526, §1 (NEW). PL 1999, c. 526, §3 (AFF). RR 1999, c. 1, §51 (COR).
Nearby Sections
15
§ 36 §52
State tax assessor; duties§ 36 §5200
Imposition and rate of tax§ 36 §5200-A
Modifications§ 36 §5200-B
Corporate income tax nexus§ 36 §5201
Alternative tax computation§ 36 §5202-A
Small business investment companies exempt§ 36 §5202-B
Depreciation option§ 36 §5202-C
Separate accounting required in certain cases§ 36 §5202-E
Report on corporate income tax data reporting§ 36 §5203
Minimum tax for tax preferences§ 36 §5203-A
State minimum tax§ 36 §5203-B
Corporate income tax surcharge§ 36 §5203-C
State minimum taxCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §5287, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75287.