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. Effective July 1, 2026