The following definitions apply to rules found in this subchapter:
(1) "Injured spouse" means a taxpayer who does not owe a child support obligation, but who has reported income on a joint return with a taxpayer who does owe a past due child support obligation.
(2) "Innocent spouse relief applicant" means a taxpayer who has filed joint federal and Montana tax returns for the same tax year, has obtained relief from a joint and several federal tax liability under section 6015 of the IRC, and is requesting relief from a joint and several Montana income tax liability.
(3) "Obligated spouse" means a taxpayer who is liable for a past due child support obligation.
History: 15-30-2104, 15-30-2620, 17-4-110, MCA; IMP, 15-30-2602, 17-4-105, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.