Article 181 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Procedural Status of Spouses

1. Spouses who are in a legally and factually undivided marriage exercise the procedural rights and obligations conferred on the taxable person by this law jointly.

2. They shall sign the tax return jointly. If the tax return is signed by only one of the spouses, the non-signing spouse shall be granted a deadline. After the expiration of this deadline without use, contractual representation between spouses will be assumed.

3. Appeals and other submissions are considered to have been filed in a timely manner if one spouse acts within the deadline.

4. All communications from the tax authorities to taxable persons who are in a legally and factually undivided marriage shall be addressed to the spouses jointly.

5. Notifications to spouses who are in a judicially or factually separated marriage shall be delivered to each spouse separately.

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