Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-2203
Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal A. Notwithstanding section 42-1122, at the time of filing a joint income tax return pursuant to section 43-309, a taxpayer may app the taxpayer's spouse that are ordered by a court or owed to an agency of this state. B. The department shall receive applications for protection under this section in a form and manner prescribed by the department. C. If the department grants relief under this section, the amount of the claimant's protected share:
# 1.
Is determined by a proration based on each spouse's estimated tax payments or taxes withheld from wages. For purposes of this proration, estimated payments will be divided evenly between spouses unless it is clearly demonstrated by the taxpayers that a portion of the estimated payments were for income that is not community property.
# 2.
May not exceed the portion of the entire refund or overpayment with respect to the joint return properly allocable to the claimant. The claimant has the burden of proving the portion properly allocable to the claimant. D. If monies protected under subsection A of this section have already been distributed to an agency or political subdivision, the claimant shall file with the appropriate agency or political subdivision a request for recovery of the protected amount pursuant to section 42-1122. E. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253.
Source: view the official text
In this chapter (40 sections)
- 42-2057 · Agreement for installment payments of tax
- 42-2058 · Basis for evaluating employee performance
- 42-2059 · Additional audits or proposed assessments prohibited;…
- 42-2060 · Refund if items of income transfer from one year to another
- 42-2061 · Expedited review of jeopardy assessments
- 42-2062 · Abatement of penalties and fees; definition
- 42-2063 · Department responsibilities; decision deadlines; definition
- 42-2064 · Reimbursement of fees and other costs; definitions
- 42-2065 · Abatement of interest for errors or delays caused by the…
- 42-2066 · Statute of limitations on tax debts
- 42-2067 · Limitation on the use of pseudonyms by department employees
- 42-2068 · Suspension of running of period of limitations during…
- 42-2069 · Taxpayer communications with practitioners; confidentiality;…
- 42-2070 · Prohibited audit techniques
- 42-2071 · Reimbursement of bank costs caused by erroneous tax levies
- 42-2072 · Stay of enforcement actions pending offer in compromise
- 42-2073 · Report of employee misconduct; definition
- 42-2074 · Equitable relief from joint and several liability
- 42-2075 · Audit duration; applicability; initial audit contact
- 42-2076 · Audit results; documentation
- 42-2077 · Distribution of tax decisions; definitions
- 42-2078 · New interpretation or application of law; affirmative…
- 42-2079 · Suspension of liabilities by reason of disasters, terroristic…
- 42-2080 · Rulings, procedures, notices and other administrative…
- 42-2101 · Private taxpayer rulings; request; revocation or…
- 42-2151 · Providing business and employer identifiers, licenses,…
- 42-2152 · List of agencies having authority over starting and…
- 42-2153 · Questionnaire of proposed business
- 42-2154 · Limitation on requirements of article
- 42-2201 · Election for relief from joint and several liability;…
- 42-2202 · Separate liability election; definition
- 42-2203 · Protection from application of joint overpayment against…
- 42-2251 · Definitions
- 42-2252 · Protection from order to produce computer software source…
- 42-2253 · Authorized subpoenas
- 42-2254 · Safeguards and protections
- 42-2301 · Definitions
- 42-2302 · Managed audit agreements
- 42-2303 · Managed audit operations; appeal
- 42-2304 · Interest and penalties; refunds