[§235-102.6]  Refund splitting.  (a) Any individual taxpayer required to make a return under this chapter shall beentitled to direct the deposit of an income tax refund into a maximum of threechecking or savings accounts at a financial institution; provided that ataxpayer designating the direct deposit shall have electronically filed thetaxpayer's return for federal and state income taxes and made a similar directdeposit electronic designation to the same checking or savings accounts on theelectronic return.

(b)  The department of taxation shall beauthorized to modify and revise its returns and computer systems to carry outthe purposes of this section. [L 2008, c 202, §2]

 

Note

 

  Section applies to taxable years beginning after December 31,2007.  L 2008, c 202, §5.

 

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