10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions.
The head of household shall be eligible for the refund computed pursuant to the schedule in §10-18A-6 if each of the following conditions are satisfied:
(1)The head of household is a widow or widower;
(2)The dwelling upon which the refund is claimed qualified for and received a refund pursuant to §10-18A-6 in the year immediately preceding the death of the deceased spouse;
(3)The head of household has continued to live in the same dwelling;
(4)The head of household has not remarried.
Source: SL 1979, ch 72, §2.