§ 10-18a-6-1

10-18A-6.1. 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.