Sales and use taxes: deficiencies: judgment of dissolution of marriage.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Existing law also sets forth the liability of marital property that is held as community property, including providing that the community estate is liable for a debt incurred by either spouse before or during marriage, regardless of which spouse has the management and control of the property and regardless of whether one or both spouses are parties to the debt or to a judgment for the debt. This bill would, notwithstanding those laws governing the liability of marital property, relieve a spouse of an unpaid sales or use tax or deficiency of that tax, if the other spouse has the sole obligation arising from a judgment of dissolution of marriage to pay the unpaid tax or a deficiency, or any portion of either.