NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 735

HOUSE BILL 554

 

 

AN ACT TO PROVIDE FOR PAYMENT OF STATE INCOME TAX REFUNDS TO THE SURVIVING SPOUSE OF 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. 28‑56.2, to be designated as G.S. 28‑56.3, and to read as follows:

"§ 28‑56.3.  State income tax refunds. Upon the determination by the Commissioner of Revenue of North Carolina of an overpayment of income tax by any married person, any refund of the tax by reason of such overpayment, if not in excess of two hundred dollars ($200.00), exclusive of interest, shall be the sole and separate property of the surviving spouse, and said Commissioner of Revenue 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 Commissioner of Revenue.

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  All laws and clauses of laws in conflict with this Act are hereby repealed.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 13th day of June, 1961.