NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 643

HOUSE BILL 555

 

 

AN ACT TO PROVIDE FOR THE PAYMENT OF FEDERAL INCOME TAX REFUNDS OF NOT OVER TWO HUNDRED FIFTY DOLLARS TO THE SURVIVING SPOUSE OF THE TAXPAYER.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 28 of the General Statutes is hereby amended by adding a new Section immediately following G.S. 28‑56.1, to be designated as G.S. 28‑56.2, and to read as follows:

"§ 28‑56.2.  Federal income tax refunds. Upon the determination by the United States Treasury Department of an overpayment of income tax by any married person filing a separate return, any refund of the tax by reason of such 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 sum directly to such surviving spouse, and such payment to the extent thereof shall operate as a complete acquittal and discharge of the United States Treasury Department."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be in full force and effect from and after ratification.

In the General Assembly read three times and ratified, this the 6th day of June, 1961.