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.
Bill Summaries: H 661 INNOCENT SPOUSE TAX RELIEF.
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Bill H 661 (2017-2018)Summary date: Apr 7 2017 - View Summary