§ 654. Relief from joint and several liability on joint return. (a)
General. The provisions of section six thousand fifteen of the internal
revenue code applicable to the liability of individuals who file joint
income tax returns shall apply to the same extent as if such section of
such code were contained in and made part of this section, except to the
extent that any provision of such section is either inconsistent with or
not relevant to this article and except as modified in subsection (b) of
this section, or with such other modifications as may be necessary to
adapt the language of such provisions to the provisions of this article.

(b) Modifications. Section six thousand fifteen of the internal
revenue code shall be read as modified by this subsection.

(1) "Secretary" shall be read as "commissioner".

(2) "Internal revenue service" shall be read as "department of
taxation and finance".

(3) "Tax court" shall be read as "division of tax appeals".

(4) In the heading of subsection (a) and in clause (ii) of
subparagraph (A) of paragraph three of subsection (c), the phrase
"section 6013(d)(3)" shall be read as "paragraphs two, three and four of
subsection (b) of section six hundred fifty-one of this article".

(5) In paragraph three of subsection (b), the phrase "section
6662(d)(2)(A)" shall be read as "subsection (p) of section six hundred
eighty-five of this article".

(6) In subparagraph (B) of paragraph two of subsection (d), the phrase
"section 1 or 55" shall be read as "section six hundred one of this
article".

(7) In clause (i) of subparagraph (B) of paragraph one of subsection
(e), the phrase "section 6851 or 6861" shall be read as "section six
hundred ninety-four of this article" and "section 7485" shall be read as
"subsection (c) of section six hundred ninety of this article".

(8) In paragraph two of subsection (e), the phrase "section 6502"
shall be read as "section one hundred seventy-four-a of this chapter and
section six hundred ninety-two of this article".

(9) In subparagraph (A) of paragraph three of subsection (e), the
phrase "section 6512(b), 7121, or 7122" shall be read as "subdivision
fifteenth, eighteenth, eighteenth-a or eighteenth-d of section one
hundred seventy-one of this chapter and subsection (b) of section six
hundred eighty-nine of this article".

(10) The following provisions of such section six thousand fifteen
shall be disregarded: (A) The phrase "notwithstanding the provisions of
section 7421(a)" contained in clause (ii) of subparagraph (B) of
paragraph one of subsection (e); and (B) subparagraph (C) of paragraph
three of subsection (e).

(c) Federal determination. If an individual is relieved of a federal
income tax liability pursuant to subsection (b) of section six thousand
fifteen of the internal revenue code, there shall be a rebuttable
presumption that such individual shall also be entitled to equivalent
relief from liability under this section, to the extent that such
individual has an understatement of tax under this article for the same
taxable year that is attributable to the same erroneous item or items to
which the individual's federal income tax liability was attributable.