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42.15.310    DEFINITIONS

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) "Obligated spouse" means a taxpayer who is liable for a past due child support obligation.

History: 17-4-110, MCA; IMP, 17-4-105, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04.

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