42-2201. Election for relief from joint and several liability; definition A. Notwithstanding section 43-301, subsection C and section 43-562, after filing a joint income tax return pursuant to section 43-309, a taxpayer may seek relief from joint and several liability under the following circumstances: 1. There is an understatement of tax attributable to erroneous items […]
42-2202. Separate liability election; definition A. Notwithstanding section 43-301, subsection C and section 43-562, a taxpayer who filed a joint income tax return under section 43-309 for a taxable year and who meets the following requirements may elect to limit the taxpayer’s liability pursuant to this section with respect to a deficiency assessed for that […]
42-2203. 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 apply to the department for protection of the taxpayer’s share of any overpayment or refund from setoff […]
