[§231-57]  Apportionment of joint refunds. 
In the case of a setoff against a joint income tax refund, the State may make
separate refunds of withheld taxes upon request by a husband or wife who has
filed the joint return.  The refund payable to each spouse shall be
proportioned to the gross earnings of each shown by the information returns
filed by the employer or otherwise shown to the satisfaction of the State. [L
1982, c 199, pt of §1]