(2) Spouses may not make a joint declaration:
(a) If either spouse is a nonresident alien;
(b) If the spouses are separated under a judgment of divorce or of separate maintenance; or
(c) If the spouses have different taxable years.
(3) If spouses make a joint declaration but not a joint return for the taxable year, the spouses may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:
(a) Treat the estimated tax for the year as the estimated tax of either spouse; or
(b) Divide the estimated tax between them.
(4) If the spouses fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835, 314.840 or 314.991, the department may disclose to either spouse the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44]