Joint declaration of husband and wife
- • liability
- • effect on nonjoint returns
- • rules
(1) Except as provided in subsection (2) of this section, a husband and wife may make a single declaration jointly under ORS 316.557 (Definition of "estimated tax") to 316.589 (Application to short tax years and tax years beginning on other than January 1). The liability of the husband and wife making such a declaration shall be joint and several.
(2) A husband and wife may not make a joint declaration:
(a) If either the husband or the wife is a nonresident alien;
(b) If they are separated under a judgment of divorce or of separate maintenance; or
(c) If they have different taxable years.
(3) If a husband and wife make a joint declaration but not a joint return for the taxable year, the husband and wife may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:
(a) Treat the estimated tax for the year as the estimated tax of either the husband or of the wife; or
(b) Divide the estimated tax between them.
(4) If a husband and wife fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited), 314.840 (Disclosure of information) or 314.991 (Penalties), the department may disclose to either the husband or the wife the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information