Idaho Code 63-3050A – Relief From Joint and Several Liability On Joint Return
Current as of: 2023 | Check for updates
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(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.
Terms Used In Idaho Code 63-3050A
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114