Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0592

(c) NOTICE OF DETERMINATION

465.0592 Innocent Spouse. A liability established as the result of filing nonremittance returns is not subject to the relief provisions of section 6456. section 6456 is applicable only when a spouse established "that he or she did not know of, and had no reason to know of, that understatement . . . " Since there was no "understatement" of tax as defined in section 6456(a)(2), the spouse is not eligible for relief. 2/26/96.