§1520.1. Electronically filed returns; signatures and direct deposit
A. In cases where a taxpayer who electronically files individual income tax returns through the Federal/State E-file Program is due a refund for both and elects to direct deposit the federal tax refund, the taxpayer shall be required to direct deposit the state tax refund.
B. The provisions of this Section shall not apply if the taxpayer does not have a personal checking account.
Acts 2006, No. 702, §1.