Bill Summaries: H661 (2017-2018 Session)

  • Summary date: Apr 7 2017 - View summary

    Enacts new GS 105-249.4 to allow the Secretary of Revenue to waive any tax liability, interest, or penalty against a taxpayer for any understatement, underpayment, or equitable relief for which the taxpayer has been granted innocent spouse relief. Effective for taxable years beginning on or after January 1, 2017.