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AL SB398
Bill
AI Summary
SB398 Summary
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Amends Section 40-18-27 of the Alabama Code to provide relief for joint filers who are jointly and severally liable for income taxes.
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Allows a husband or wife to be relieved of certain tax liabilities to the same extent and in the same manner as allowed under federal law (Title 26 U.S.C. §§ 6015(c) and 6015(f)).
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Maintains the existing requirement that married couples filing joint returns remain jointly and severally liable for income tax shown on the return or as determined by the Department of Revenue.
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Becomes effective upon passage and approval by the Governor.
Legislative Description
Joint filers, relief in certain circumstances of joint filers who are jointly and severally liable for return, Sec. 40-18-27 am'd
Taxation
Last Action
Forwarded to Executive Department on May 10, 2012
5/10/2012