Payment to Surviving Spouse of State or Federal Income Tax Overpayments

  1. Law
  2. Georgia Code
  3. Wills, Trusts, and Administration of Estates
  4. General Provisions
  5. In General
  6. Payment to Surviving Spouse of State or Federal Income Tax Overpayments

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  1. 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.
  2. 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.
  3. 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.

(Code 1981, §53-1-6, enacted by Ga. L. 1996, p. 504, § 10.)

Cross references.

- State income taxation generally, T. 48, C. 7.

Law reviews.

- For article discussing nonjudicial settlement of decedent's estate, see 6 Ga. L. Rev. 74 (1971).

COMMENT

This section carries over former OCGA Sec. 53-4-7. This section prevents unnecessary administration of an estate when the tax refund is the only estate asset. Other Code sections that allow transfers of property without the necessity of formal probate or administration include: Code Sec. 40-3-34, Transfer of Motor Vehicles; Code Secs. 7-1-239, 7-1-230.1, Bank Accounts; Code Sec. 34-7-1, Payment of Wages. Code Secs. 53-2-40 through 53-2-42 allow for the dispensing of administration proceedings through a No Administration Necessary order.

RESEARCH REFERENCES

Am. Jur. 2d.

- 23 Am. Jur. 2d, Descent and Distribution, §§ 1, 5, 6, 14, 18.

C.J.S.

- 26B C.J.S., Descent and Distribution, § 6 et seq.

ALR.

- Amount of allowance from decedent's estate for widow and family where not fixed by statute, 90 A.L.R.2d 687.

Right of surviving spouse to tax refund resulting from joint income tax return, 67 A.L.R.3d 1038.

Rights in decedent's estate as between lawful and putative spouses, 81 A.L.R.3d 6.

Estoppel or laches precluding lawful spouse from asserting rights in decedent's estate as against putative spouse, 81 A.L.R.3d 110.

Surviving spouse's right to marital share as affected by valid contract to convey by will, 85 A.L.R.4th 418.


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