(a) In any case in which the United States Department of the Treasury or the Department
of Revenue of this state determines that there exists an overpayment of federal or
state income tax and the person in whose favor the overpayment is determined to exist
is deceased at the time the overpayment is to be refunded, the amount of the overpayment,
if not in excess of $2,500.00, shall be the sole and separate property of the decedent's
surviving spouse, if any, irrespective of whether the decedent had filed a joint or
separate income tax return.
(b) The refund of the overpayment directly to the surviving spouse as provided in
subsection (a) of this Code section shall operate as a complete acquittal and discharge
to the payor, whether the United States or this state, of liability from any action,
claim, or demand of whatever nature by any heir, beneficiary, creditor of the decedent,
or other person.
(c) Refunds are authorized to be made as provided in this Code section without the
necessity of administration of the estate of the decedent, without the necessity of
obtaining an order that no administration is necessary, and without the necessity
of appointing a personal representative for the surviving spouse, notwithstanding
any other law to the contrary.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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