§ 28A-15-8. State income tax returns. - North Carolina Statutes

§28A‑15‑8.  State income tax returns.

Upon the determination by theSecretary of Revenue of North Carolina of an overpayment of income tax by anymarried person, any refund of the tax by reason of such overpayment, if not inexcess of two hundred dollars ($200.00) exclusive of interest, shall be thesole and separate property of the surviving spouse, and said Secretary ofRevenue may pay said sum directly to such surviving spouse, and such payment tothe extent thereof shall operate as a complete acquittal and discharge of theSecretary of Revenue. (1961, c. 735; 1973, c. 1329, s. 3.)