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Maine Revised Statutes Title 36. Taxation § 5287. Liability of certain spouses

Current as of January 01, 2025 | Updated by Findlaw Staff

The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for:

1. Innocent spouses. A spouse who meets the qualifications for relief under Section 6015 of the Code;  1 or

2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.

1 26 U.S.C.A. § 6015.
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Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 5287. Liability of certain spouses - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-5287/

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