Arkansas § 28-38-101 Joint income tax refunds

Arkansas Statutes

§ 28-38-101 — Joint income tax refunds

Arkansas § 28-38-101

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This text of Arkansas § 28-38-101 (Joint income tax refunds) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 28-38-101 (2026).

Text

(a)The survivor of spouses with respect to whom a joint federal income tax return has been filed, upon the death of the other, shall be entitled to receive any refund of tax due from the Internal Revenue Service in his or her own right upon making proof of the death of the other.

(b)Proof of death for the purpose of this section may be made by exhibiting a death certificate of a coroner, licensed physician, or appropriate state agency, or by affidavit of the survivor.

(c)It shall be unnecessary for a survivor who has complied with the terms of this section to secure any court order to entitle him or her to receive the federal income tax refund, but he or she shall have a right to a United States Treasury check or warrant for the refund drawn in his or her favor solely.

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(a) The survivor of spouses with respect to whom a joint federal income tax return has been filed, upon the death of the other, shall be entitled to receive any refund of tax due from the Internal Revenue Service in his or her own right upon making proof of the death of the other. (b) Proof of death for the purpose of this section may be made by exhibiting a death certificate of a coroner, licensed physician, or appropriate state agency, or by affidavit of the survivor. (c) It shall be unnecessary for a survivor who has complied with the terms of this section to secure any court order to entitle him or her to receive the federal income tax refund, but he or she shall have a right to a United States Treasury check or warrant for the refund drawn in his or her favor solely.