{"data":{"id":"us-me/36-m.r.s.-5287","jurisdiction":"us-me","citation":"36 M.R.S. §5287","heading":"Liability of certain spouses","body":"The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made.  The assessor may grant relief for:\n1.  Innocent spouses.  A spouse who meets the qualifications for relief under Section 6015 of the Code; or\n2.  Injured spouses.  A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 831: PROCEDURE AND ADMINISTRATION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5287.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"f1259b43e196ba585a0cd3f48faf745e18010b403d2a4bc7b9cc3faf73359e97","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5286","next":"us-me/36-m.r.s.-5288"},"notice":"GroundRules: Original legal text. Not legal advice."}