§235-93  Joint returns.  (a)  A husbandand wife, having that status for purposes of the Internal Revenue Code andentitled to make a joint federal return for the taxable year, may make a singlereturn jointly of taxes under this chapter for the taxable year.  In that casethe tax shall be computed on their aggregate income as provided in section235-52, and the liability with respect to the tax shall be joint and several. For purposes of this chapter "aggregate income" means the income ofboth spouses without regard to source in the State.

(b)  If an individual has filed a separatereturn for a taxable year for which a joint return could have been made by thetaxpayer and the taxpayer's spouse, an election thereafter to make a jointreturn for the taxable year shall be made only upon compliance with rules ofthe department of taxation, which may limit the election and prescribe theterms and provisions applicable in such cases as nearly as may be in conformitywith the Internal Revenue Code.

(c)  The filing of a joint return after theindividual has filed a separate return without full payment of the amount shownas tax on the joint return may be elected; provided all other requirements forthe filing of a joint return under this section and the rules of the departmentare complied with. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,§121-27; HRS §235-93; am L 1974, c 9, §2; am L 1982, c 22, §1(4); am L 1997, c297, §4]