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Business Taxes Law Guide—Revision 2024

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.