§ 53-4-7 - (Pre-1998 Probate Code) Payment to surviving spouse of state or federal income tax overpayments; effect of refund; applicability of laws as to administration of estates in case of refund - Georgia Statutes

O.C.G.A. 53-4-7 (2010)
53-4-7. (Pre-1998 Probate Code) Payment to surviving spouse of state or federal income tax overpayments; effect of refund; applicability of laws as to administration of estates in case of refund

(a) In any case in which the United States Department of the Treasury or the Department of Revenue of this state determines that there exists an overpayment of federal or state income tax and the person in whose favor the overpayment is determined to exist is dead at the time the overpayment is to be refunded, the amount of the overpayment, if not in excess of $500.00, shall be the sole and separate property of the decedent's surviving spouse, if any, irrespective of whether the decedent had filed a joint and several or separate income tax return.

(b) The refund of the overpayment directly to the surviving spouse by the United States or this state, as provided in subsection (a) of this Code section, shall operate as a complete acquittal and discharge to the United States or this state of liability from any action, claim, or demand of whatever nature by any heir, distributee, creditor of the decedent, or any other person.

(c) Refunds are authorized to be made as provided in this Code section without the necessity of administration of the estate of the decedent, without the necessity of obtaining an order that no administration is necessary, and without the necessity of appointing a personal representative for the surviving spouse, regardless of any other law to the contrary.