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42.17.311 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE (1) If taxpayers who filed separate returns for the preceding tax year file a joint return, the tax liability shown on the return for the preceding tax year is the sum of both spouses' tax liabilities for the preceding tax year. History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10. |
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