Bill Summaries: H661 (2017-2018 Session)

Tracking:
  • Bill H 661 (2017-2018)
    Summary date: Apr 7 2017 - View 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.
    Government, Tax
    GS 105

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