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Section 316.369 - Circumstances where one spouse relieved of joint return liability; rules.

OR Rev Stat § 316.369 (2019) (N/A)
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(1) If the Internal Revenue Service has made a determination that relieved the spouse of liability for federal taxes for the same tax year under Internal Revenue Code provisions that provide for spouse relief from liability; or

(2) If the Internal Revenue Service has not made a determination that relieved the spouse of liability for the tax year, but the spouse qualifies to be relieved of state tax liability under rules adopted by the Department of Revenue. In adopting rules under this subsection, the department shall consider the provisions of the Internal Revenue Code and regulations issued thereunder that provide for spouse relief from liability for federal taxes. [1983 c.627 §§2,3; 1985 c.802 §9a; 1999 c.90 §15; 2001 c.660 §7]

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Section 316.368 - When joint return liability divided; showing of marital status and hardship; rules.
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Section 316.372 - Minor to file return; unpaid tax assessable against parent; when parent may file for minor.