[§231-57]  Apportionment of joint refunds. In the case of a setoff against a joint income tax refund, the State may makeseparate refunds of withheld taxes upon request by a husband or wife who hasfiled the joint return.  The refund payable to each spouse shall beproportioned to the gross earnings of each shown by the information returnsfiled by the employer or otherwise shown to the satisfaction of the State. [L1982, c 199, pt of §1]