(1) A taxpayer may request the department to adjust a joint tax return that was filed in the circumstance where the refund is being offset by the department for a child support arrearage.

(2) The adjustment will reflect the dollar amount of the refund that is attributable to the "obligated spouse," and the part of the refund that is attributable to the "injured spouse." The amount attributable to the injured spouse will be deemed exempt from offset.

(3) This request must be made in writing, and must be made within 30 days after the Notice of Offset and Opportunity for Hearing is mailed to the taxpayer.

(4) The provisions of this rule do not apply to a taxpayer requesting innocent spouse relief as provided under 15-30-2646, MCA. The rules for innocent spouse relief are located in ARM 42.15.329.


History: 15-1-201, 15-30-2620, 17-4-110, MCA; IMP, 15-1-211, 15-30-2602, 17-4-105, MCA; NEW, 1986 MAR p. 1026, Eff. 6/13/86; AMD and TRANS, from ARM 42.16.108, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.