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Rule Title: DEFINITIONS
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Tax Returns
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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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) "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.


 

 
MAR Notices Effective From Effective To History Notes
42-2-820 4/30/2010 Current 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.
12/17/2004 4/30/2010 History: 17-4-110, MCA; IMP, 17-4-105, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04.
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