Maine Statutes
§ 36 §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:
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 tax