ARM 42.15.310
ARM 42.15.310. DEFINITIONS
Cite as Mont. Admin. R. 42.15.310
The following definitions apply to rules found in this subchapter:
(1) "Injured spouse" means a taxpayer who does not owe a child support obligation, but who has reported income on a joint return with a taxpayer who does owe a past due child support obligation.
(2) "Obligated spouse" means a taxpayer who is liable for a past due child support obligation.