Bill Summary for H 661 (2017-2018)
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Summary date:
Apr 7 2017
Bill Information:
View NCGA Bill Details | 2017-2018 Session |
AN ACT TO PROVIDE TAX RELIEF FOR INNOCENT SPOUSES.Intro. by Boles.
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Bill 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.