TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3050A.  Relief from joint and several liability on joint return. (1)   An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes.

(2)  The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.

History:

[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]