North Carolina § 28A-15-7 - Federal income tax refunds - separate returns.
Full text of North Carolina North Carolina General Statutes § 28A-15-7 — Federal income tax refunds - separate returns., with citation guidance and answers to common questions.
§ 28A-15-7. Federal income tax refunds - separate returns.
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. History (1961, c. 643; 1973, c. 1329, s. 3.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 28A-15-7
What does North Carolina General Statutes § 28A-15-7 cover?
Section 28A-15-7 ("Federal income tax refunds - separate returns.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 28A-15-7?
A common citation format is "North Carolina General Statutes § 28A-15-7" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 28A-15-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.