Maine § 5287. - Liability of certain spouses
Full text of Maine Maine Revised Statutes § 5287. — Liability of certain spouses, with citation guidance and answers to common questions.
§ 5287.. Liability of certain spouses
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: [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]
1. Innocent spouses. A spouse who meets the qualifications for relief under Section 6015 of the Code; or
2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
Frequently Asked Questions About Maine § 5287.
What does Maine Revised Statutes § 5287. cover?
Section 5287. ("Liability of certain spouses") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 5287.?
A common citation format is "Maine Revised Statutes § 5287." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 5287. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.