The Income Tax Accounts Division will review all requests for relief and the supporting documentation and will make a recommendation that the Tax Commission grant the requested relief if the documentation has established that the liability is attributable to the income or business activity of the non-requesting spouse and that to hold the requesting spouse liable for the deficiency for the tax year involved would be inequitable.

Added at 13 Ok Reg 51, eff 10-2-95 (emergency)

Added at 13 Ok Reg 3105, eff 7-11-96

Amended at 38 Ok Reg 1527, eff 9-1-21