Returns; fiduciaries; husband and wife
Sec. 2. (a) If an individual is deceased, the return of such
individual shall be made by the individual's executor, administrator,
or other person charged with the property of such decedent.
(b) If an individual is unable to make a return, the return of such
individual shall be made by a duly authorized agent, the individual's
committee, guardian, fiduciary, or other person charged with the care
of the person or property of such individual.
(c) Returns of an estate or a trust shall be made by the fiduciary
thereof.
(d) Where a joint return is made by husband and wife pursuant to
the Internal Revenue Code, a joint return shall be made pursuant to
this article. Where a joint return is filed by a husband and wife
hereunder, one spouse shall have no liability for the tax imposed by
this article upon the income of the other spouse.
(e) Where separate returns are made by husband and wife
pursuant to the Internal Revenue Code, separate returns shall be
made pursuant to this article.
(Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17.) As
amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.
Last modified: May 28, 2006