28A-15-8. State income tax returns.
Upon the determination by the Secretary 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 Secretary 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 Secretary of Revenue. (1961, c. 735; 1973, c. 1329, s. 3.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates
Article 15 - Assets; Discovery of Assets.
§ 28A-15-1 - Assets of the estate generally.
§ 28A-15-2 - Title and possession of property.
§ 28A-15-3 - Nonexoneration of encumbered property.
§ 28A-15-4 - Encumbered assets.
§ 28A-15-5 - Order in which assets appropriated; abatement.
§ 28A-15-6 - Federal income tax refunds joint returns.
§ 28A-15-7 - Federal income tax refunds separate returns.
§ 28A-15-8 - State income tax returns.
§ 28A-15-10 - Assets of decedent's estate for limited purposes.
§ 28A-15-11 - Debt due from personal representative not discharged by appointment.
§ 28A-15-12 - Actions to recover property of decedent.
§ 28A-15-13 - Opening and inventory of decedent's safe-deposit box.