Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3050A
Relief from joint and several liability on joint return
Official textlegislature.idaho.govlast amended
# (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.
Amendment history
63-3050A, added 2017, ch. 20, sec. 3, p. 39.
Source: view the official text
In this chapter (40 sections)
- 63-3036B · Pass-through entities — backup withholding
- 63-3037 · Information returns
- 63-3038 · Administration
- 63-3039 · Rules and regulations — Publication of statistics and law
- 63-3040 · Examination of return and determination of tax
- 63-3041 · Overpayments
- 63-3042 · Examination of books and witnesses
- 63-3042A · evidence of expenditures
- 63-3043 · Contempt
- 63-3044 · Deficiency in tax
- 63-3045 · Notice of redetermination or deficiency — Interest
- 63-3045A · Assessment of tax
- 63-3045B · Final decisions of the commission
- 63-3046 · Penalties and additions to the tax in case of deficiency
- 63-3046A · Interest on underpayment of estimated tax
- 63-3046B · Failure to file partnership return
- 63-3047 · Compromised cases
- 63-3048 · Adjusted or compromised cases — settlement and Closing…
- 63-3049 · Judicial review
- 63-3050 · Action to collect unpaid tax or deficiency
- 63-3050A · Relief from joint and several liability on joint return
- 63-3051 · Property subject to lien
- 63-3055 · Release or subordination of income tax lien
- 63-3056 · Action to enforce lien
- 63-3057 · Distraint on personal property
- 63-3058 · Exempt property
- 63-3059 · Levy or distraint warrant
- 63-3060 · Proceedings on levy or distraint
- 63-3060A · continuous execution on INDIVIDUAL earnings
- 63-3061 · Successive seizures
- 63-3061A · Notice of levy and distraint
- 63-3062 · Production of books
- 63-3063 · Collection by distraint not exclusive
- 63-3064 · Other remedies preserved
- 63-3065 · Jeopardy assessments
- 63-3065A · Jurisdiction over nonresidents
- 63-3066 · Legal adviser
- 63-3067 · Revenue received — State refund account
- 63-3067A · income tax refund or payment Designation by individuals to…
- 63-3067B · Sunsetting designations