§ 28A-15-7. Federal income tax refunds separate returns.
§28A‑15‑7. Federal income tax refunds separate returns.
Upon the determination by theUnited States Treasury Department of an overpayment of income tax by anymarried person filing a separate return, any refund of the tax by reason ofsuch overpayment, if not in excess of two hundred fifty dollars ($250.00), exclusive of interest, shall be the sole and separate property of the surviving spouse, and the United States Treasury Department may pay said sumdirectly to such surviving spouse, and such payment to the extent thereof shalloperate as a complete acquittal and discharge of the United States TreasuryDepartment. (1961, c. 643; 1973, c. 1329, s. 3.)